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Keywords: IFRS S2 (Climate-related Disclosures)
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2024) 15 (3): 573–604.
Published: 05 April 2024
...) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB). Design/methodology/approach A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022...
