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Keywords: Interoperability
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Journal Articles
EFRAG and ISSB: tensions and opportunities for convergence in the quest for the standardisation of sustainability reporting standards
Available to Purchase
Journal:
Management Decision
Management Decision (2026) 64 (7): 2757–2782.
Published: 12 May 2025
...) is conducted. The research uses Alvesson and Deetz’s (2000) critical analysis framework, encompassing insight, critique and transformative redefinition phases. Findings The study identifies key themes, such as interoperability, materiality, connectivity and digital taxonomy and highlights both convergence...
