Environmental, Social, Governance - Sustainability Disclosure Using International Financial Reporting Sustainability Standards S1 in Southeast Asian Companies: A Preliminary Assessment

This research aims to analyse the gaps in a company’s annual reports related to the disclosure requirements in the International Financial Reporting Sustainability Standard (IFRS) S1 and compare them to other companies and business sectors in Southeast Asia. This research analyses 224 companies lis...

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Bibliographic Details
Main Authors: Arie Pratama, Edi Jaenudin, Syaiful Anas
Format: Article
Language:English
Published: EconJournals 2022-11-01
Series:International Journal of Energy Economics and Policy
Subjects:
Online Access:https://econjournals.com/index.php/ijeep/article/view/13581