Balancing the Bottom Lines: Auditor Prioritisation of Financial and External Impacts in ESG Materiality Assessments

Additional Metadata
Keywords	ESG, Audit, Forced-choice, CBC, impact materiality, double materiality, judgement
Thesis Advisor	Pietsch, Christian, van Rinsum, Marcel
Persistent URL	hdl.handle.net/2105/79146
Series	Accounting & Financial Management
Organisation	Rotterdam School of Management
Citation APA APA Style APA-ALL Style AAA Style Cell Style Chicago Style Harvard Style IEEE Style MLA Style Nature Style Vancouver Style American-Institute-of-Physics Style Council-of-Science-Editors Style BibTex Format Endnote Format RIS Format CSL Format DOIs only Format	Oosterveld, Stefani. (2025). Balancing the Bottom Lines: Auditor Prioritisation of Financial and External Impacts in ESG Materiality Assessments. In Accounting & Financial Management.http://hdl.handle.net/2105/79146

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