The Impact of Double Materiality on IFRS Adoption in Sustainability Reporting Practices

1. Introduction 1.1. Background of Double Materiality 1.2. Purpose of the Study 1.3. Research Questions 1.4. Structure of the Paper 2. Theoretical Framework 2.1. Definition of Double Materiality 2.2. Overview of IFRS Standards 2.3. Sustainability Reporting Concepts 3. Literature Review 3.1. Historical Perspective on IFRS Adoption 3.2. Double Materiality in Literature 3.3. Comparative Studies on Reporting Practices 4. Methodology 4.1. Research Design 4.2. Data Collection Techniques 4.3. Data Analysis Methods 5. IFRS Adoption Process 5.1. Adoption Strategies 5.2. Challenges and Limitations 5.3. Case Studies Analysis 6. Double Materiality Concept 6.1. Environmental Aspects 6.2. Social Aspects 6.3. Economic Implications 7. Impact on Sustainability Reporting 7.1. Reporting Practices Changes 7.2. Stakeholders’ Perspectives 7.3. Long-term Impacts on Organizations 8. Discussion and Conclusion 8.1. Summary of Key Findings 8.2. Implications for Policymakers 8.3. Suggestions for Future Research