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Global investor responses to the International Sustainability Standards Board draft sustainability and climate-change standards: sites of dissonance or consensus

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John Millar, Richard Slack
Journal: Sustainability Accounting, Management and Policy Journal
Sustainability Accounting, Management and Policy Journal (2024) 15 (3): 573–604.
https://doi.org/10.1108/SAMPJ-03-2023-0128
Published: 05 April 2024
...John Millar; Richard Slack Purpose This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information...
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