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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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書誌詳細
主要な著者: Pedro Henrique Godoy Sato, Mariana Pereira Bonfim
フォーマット: Artigo
言語:Português
出版事項: Universidade Federal do Rio Grande do Norte 2026-01-01
シリーズ:Revista Ambiente Contábil
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オンライン・アクセス:https://periodicos.ufrn.br/ambiente/article/view/42537
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