Situational Environmental, Social and Governance Accounting: From Ethical Value Elicitation to Sustainability Reporting

Author:

Ramautar Vijanti,Brinkkemper Sjaak,Pastor Óscar,España Sergio

Publisher

Springer Nature Switzerland

Reference32 articles.

1. EU: Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation. ELI:http://data.europa.eu/eli/dir/2022/2464/oj (2013). Accessed 17 Nov 2023

2. Sridhar, K., Jones, G.: The three fundamental criticisms of the triple bottom line approach: an empirical study to link sustainability reports in companies based in the Asia-Pacific region and TBL shortcomings. Asian J. Bus. Ethics 2(1), 91–111 (2013)

3. Cort, T., Esty, D.: ESG standards: looming challenges and pathways forward. Organ. Environ. 33(4), 491–510 (2020)

4. Ramautar, V., España, S.: Decision-Making Criteria for Ethical. ECGIC, Universitat de València, Social and Environmental Accounting Method Selection (2022)

5. España, S., Bik, N., Overbeek, S.: Model-driven engineering support for social and environmental accounting. In: RCIS, pp. 1–12. IEEE (2019)

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