Sustainability Reporting: Is Convergence Possible?-Reference-Cited by-同舟云学术

Sustainability Reporting: Is Convergence Possible?

Published:2023-03-19 Issue:2 Volume:20 Page:139-165
ISSN:1744-9480
Container-title:Accounting in Europe
language:en
Short-container-title:Accounting in Europe

Author:

Stolowy Hervé¹^ORCID,Paugam Luc²^ORCID

Affiliation:

1. HEC Paris, Department of Accounting and Management Control, Jouy-en-Josas, France

2. HEC Paris, Department of Accounting and Management Control, S&O Institute and CFA Society France, Jouy-en-Josas, France

Publisher

Informa UK Limited

Subject

Finance,Accounting,Business and International Management

Link

https://www.tandfonline.com/doi/pdf/10.1080/17449480.2023.2189016

Reference82 articles.

1. A4S. (2022). Navigating the reporting lanscape, Accounting for sustainability, https://www.accountingforsustainability.org/en/knowledge-hub/guides/navigating-the-reporting-landscape.html.

2. Understanding the Consequences of Accounting Standards in Europe: The Role of EFRAG

3. A framework for sustainability reporting

4. Swimming against the tide: back to single materiality for sustainability reporting

5. The International Integrated Reporting Council: A call to action

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