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Keywords: International Sustainability Standards Board
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Journal Articles
Sustainability Accounting, Management and Policy Journal (2022) 13 (6): 1361–1385.
Published: 06 September 2022
... agenda for standard setting for sustainability reporting and the related discourse, including the International Sustainability Standard Board (ISSB) Exposure Draft IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. A new conceptualisation of materiality...
