Material Sustainability and Value Creation: Adapting SASB Standards in the Iranian Context
Objective: Corporate sustainability, focused on the environment, society, and governance (ESG), has garnered global attention from investors and observers. In recent decades, a new form of investment, known as "sustainability investment," has attracted interest from companies, institutiona...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2023-08-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_92607_048947909ba8c4f72c7aa5a684610c17.pdf |