... Licensed re-use rights only IFRS ISSB Sustainability reporting Isomorphism Institutional theory Emerging markets Corporate sustainability Hybrid methodology C4 G14 G38 L21 M41 O61 Q56 Adding another layer of complexity, de Villiers et al. (2024) reflect...

... readability Corporate governance G14 G34 M40 The complexity and materiality of financial information are increasingly scrutinized as reporting requirements expand to encompass corporate governance, remuneration, audit and sustainability disclosures (Cohen et al., 2017 ; De Villiers...