Keywords: ESRS
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Journal Articles
Accounting, Auditing & Accountability Journal (2025) 38 (9): 163–188.
Published: 18 March 2025
... integrated reporting framework Connectivity ISSB ESRS The increasing emphasis on sustainability and transparency is profoundly reshaping the landscape of corporate reporting. Recent regulations, such as the publication of the Corporate Sustainability Reporting Directive (CSRD), the creation...

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