Seeing double corporate reporting through the materiality lenses of both investors and nature

Standards for financial accounting (set by the IASB) are complemented by those for sustainability-related financial disclosure (set by the ISSB). Both sets of standards contribute distinctive components to financial reporting, aiming to meet the information needs of investors. Yet the stakeholders i...

Täydet tiedot

Bibliografiset tiedot
Päätekijät: Barker, R, Mayer, C
Aineistotyyppi: Journal article
Kieli:English
Julkaistu: Taylor & Francis 2024