... Indigenous perspectives, broader sustainability expertise and collaboration with other international accounting bodies in the standard-setting process. Practical implications This study emphasises the critical need for stakeholder concerns to be addressed in the development of standards for PSOs...

... on and institutionalize lessons learned about partnerships’ success conditions and, in doing so, may render partnerships’ work more effective in the future. Design/methodology/approach The research paper investigates a case of non-state meta-governance in the standard-setting arena. It explores how actors assess...