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Keywords: IFRS S2
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Journal Articles
Shaping international sustainability standards: an analysis of lobbying effects on the IFRS S2
Available to Purchase
Journal:
Management Decision
Management Decision (2026) 64 (7): 2783–2807.
Published: 09 June 2025
...Eric Heyden Purpose This paper aims to examine the influence of lobbying activities on the development of international sustainability standards, with a focus on IFRS S2 climate-related disclosures. The paper considers how different stakeholders seek to exert influence over the standard-setting...
Includes: Supplementary data
