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Keywords: EFRAG
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Journal Articles
Confronting sustainability grand challenges: how do standard-setters shape sustainability reporting standards and accountability practices?
Available to Purchase
Accounting, Auditing & Accountability Journal (2025) 38 (7): 1896–1918.
Published: 27 May 2025
... Financial Reporting Advisory Group (EFRAG) – are responding to the environmental and social grand challenges by shaping sustainability reporting standards and accountability practice. Design/methodology/approach Drawing on insights from the academic debate and the official resources of GSSB, ISSB...
Includes: Supplementary data
