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...
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| 格式: | Journal article |
| 语言: | English |
| 出版: |
Taylor & Francis
2024
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