Purpose

This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports.

Design/methodology/approach

Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis.

Findings

In total, 67% of the companies studied claim to apply double materiality but do not comply with the guidelines in this respect proposed by the European Financial Reporting Advisory Group. Therefore, these companies should be considered label adopters.

Practical implications

This study presents evidence of the existence of label adopters when double materiality is adopted at an early stage, meaning that regulators should seek to control compliance with the minimum requirements established for double materiality. This finding also has implications for assurers, who should consider the degree of real compliance with double materiality requirements when expressing their opinion.

Social implications

The existence of label adopters in the application of double materiality endangers the sustainable development pursued through agreements such as the Green Deal and through the Sustainable Finance policy proposed in Europe.

Originality/value

This work contributes to the emerging literature on double materiality. Unlike previous works, empirical evidence is provided on the changes that companies present in their material issues with the application of double materiality. Moreover, it confirms the existence of label adopters in the application of double materiality.

中文翻译：

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早期采用者的双重重要性分析。公司是否言出必行？

目的

本研究旨在分析公司在可持续发展报告中应用双重重要性时所言（言）与行（行）之间的一致性。

设计/方法论/途径

通过内容分析研究了道琼斯可持续发展指数中列出的 76 家欧洲公司的可持续发展报告，这些公司报告了双重重要性的应用。

发现

总共有 67% 的研究公司声称适用双重重要性，但并未遵守欧洲财务报告咨询小组提出的这方面的准则。因此，这些公司应被视为标签采用者。

实际影响

这项研究提供了在早期阶段采用双重重要性时标签采用者存在的证据，这意味着监管机构应寻求控制对双重重要性制定的最低要求的遵守情况。这一发现对担保人也有影响，担保人在表达意见时应考虑双重重要性要求的真实遵守程度。

社会影响

双重重要性应用中标签采用者的存在危及了通过绿色协议等协议和欧洲提出的可持续金融政策所追求的可持续发展。

原创性/价值

这项工作为关于双重物质性的新兴文献做出了贡献。与以前的作品不同，本文提供了企业在应用双重重要性后在实质性问题上所呈现的变化的经验证据。而且，它证实了双重物质性应用中标签采用者的存在。