Pandemic risk disclosure in integrated reports : after COVID-19 is hindsight 2020?
Year of publication: |
2023
|
---|---|
Authors: | Roberts, Roslyn ; Jang, Daun ; Mubako, Grace |
Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 63.2023, 2, p. 1739-1758
|
Subject: | COVID-19 | Integrated reporting | Materiality | Pandemic | Risk disclosure | Coronavirus | Unternehmenspublizität | Corporate disclosure | Berichtswesen | Reporting | Epidemie | Epidemic | Wirkungsanalyse | Impact assessment | Auskunftspflicht | Disclosure regulation | Risikomanagement | Risk management |
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