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Keywords: Sustainable Development Goals (SDGs)
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Journal Articles
Shifting perspectives: unveiling the dual nature of sustainability materiality in integrated reports
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2024) 32 (4): 1291–1323.
Published: 05 February 2024
... Integrated reporting Financial materiality Impact materiality Sustainability disclosure Global Reporting Initiative Sustainable Development Goals (SDGs) The Integrated Reporting () Framework, developed by the International Integrated Reporting Council (IIRC), was created to address...
Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2021) 29 (4): 691–719.
Published: 14 July 2020
... literature attributes to IR and IT in the SBMs architecture. Bibliometric analysis Sustainable development goals (SDGs) Integrated reporting (IR) Integrated thinking (IT) Non-financial report (NFR) Sustainable business models (SBMs) Circular approach According to the UN’s Sustainable...
