IFRS S2: perspectives of respondents from BRICS regarding the climate-related disclosure standard
Purpose: To analyze the opinion of participants in comment letters from BRICS countries (Brazil, Russia, India, China, and South Africa) on the draft IFRS S2 - Climate-related Disclosures, issued by the International Sustainability Standards Board (ISSB). Methodology: The 700 letters sent global...
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| Autors principals: | , |
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| Format: | Artigo |
| Idioma: | Português |
| Publicat: |
Universidade Federal do Rio Grande do Norte
2026-01-01
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| Col·lecció: | Revista Ambiente Contábil |
| Matèries: | |
| Accés en línia: | https://periodicos.ufrn.br/ambiente/article/view/42537 |
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