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Keywords: EFRAG
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2025) 16 (7): 326–363.
Published: 31 October 2025
... reporting advisory group (EFRAG) IG 2 – Value Chain” by EFRAG or the Corporate Sustainability Due Diligence Directive (CSDDD) approved in July 2024. Additionally, examining production sectors, the agrifood sector is among the most closely monitored and is the subject of greater production and investment...
Includes: Supplementary data
Journal Articles
Sustainability Accounting, Management and Policy Journal (2026) 17 (3): 699–728.
Published: 16 September 2025
... Reporting Advisory Group ( EFRAG ). Design/methodology/approach This research relies on the analysis of 586 documents and 257 h of recordings from ISSB and EFRAG meetings. The data are categorised into two periods: before and after the ISSB launched its global sustainability reporting standards...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2023) 14 (4): 743–775.
Published: 23 March 2023
...Hammed Afolabi; Ronita Ram; Gunnar Rimmel Purpose This study aims to examine the influence and behaviour of the European Financial Reporting Advisory Group (EFRAG)/European Commission, and the International Financial Reporting Standards (IFRS) Foundation/International Sustainability Standards...
Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (6): 1284–1309.
Published: 06 May 2022
...Begoña Giner; Mercedes Luque-Vílchez Purpose The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International...
