Expectations for sustainability reporting from users, preparers, and the accounting profession
Year of publication: |
2024
|
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Authors: | Elkins, Hamilton ; Entwistle, Gary ; Schmidt, Regan N. |
Published in: |
International journal of disclosure and governance. - London : Palgrave Macmillan, ISSN 1746-6539, ZDB-ID 2241479-4. - Vol. 21.2024, 1, p. 143-164
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Subject: | Assurance | Comment letters | Disclosure | ESG | Materiality | Sustainability | Nachhaltigkeit | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Social Responsibility | Corporate social responsibility | Nachhaltige Entwicklung | Sustainable development | Rechnungswesen | Accounting | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Wirtschaftsprüfung | Financial audit |
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