THE CONCEPT OF THE REPORTING ENTITY AND DUAL MATERIALITY IN SUSTAINABLE REPORTING. ENVIRONMENT. TECHNOLOGY. RESOURCES. Proceedings of the International Scientific and Practical Conference, [S. l.], v. 1, p. 571–576, 2025. DOI: 10.17770/etr2025vol1.8649. Disponível em: https://archive-journals.rtu.lv/etr/article/view/4980.. Acesso em: 11 mar. 2026.