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Keywords: Global ESG disclosure standards
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Journal Articles
A roadmap for triggering the convergence of global ESG disclosure standards: lessons from the IFRS foundation and stakeholder engagement
Available to Purchase
Journal:
Corporate Governance
Corporate Governance (2023) 23 (7): 1648–1669.
Published: 31 May 2023
... technical groundwork for global ESG disclosure standards. Design/methodology/approach An exploratory study is conducted to gain initial understanding and insights into establishing a worldwide set of standards for reporting on sustainability, as this topic has not been extensively studied. This study...
