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Implementation of IFRS Sustainability Disclosure Standards Into Integrated Reporting: A Journey of Future-Oriented Companies

The adoption of the sustainability disclosure standards is a major step forward in improving transparency and comparability of sustainability information, within reporting. This paper aims to analyze the extent to which these standards can be applied in integrated reporting and produce a coherent st...

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Auteurs principaux: Ana-Carolina Cojocaru (Bărbieru), Svetlana Mihaila
Format: Artigo
Langue:Inglês
Publié: Institutul de Studii Financiare 2024-11-01
Collection:Revista de Studii Financiare
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Accès en ligne:https://revista.isfin.ro/wp-content/uploads/2024/11/3.-Cojocaru-et..pdf
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