Sustainability reporting regime transition and the impact on intellectual capital reporting
Year of publication: |
2023
|
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Authors: | Van der Zahn, J-L. W. Mitchell |
Published in: |
Journal of applied accounting research. - Bingley : Emerald, ISSN 1758-8855, ZDB-ID 2424157-X. - Vol. 24.2023, 3, p. 544-582
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Subject: | Disclosure regime transition | Intellectual capital disclosure | Mandated reporting | Sustainability disclosure | Voluntary reporting | Nachhaltigkeit | Sustainability | Immaterielle Werte | Intangible assets | Berichtswesen | Reporting | Unternehmenspublizität | Corporate disclosure | Nachhaltigkeitsbericht | Sustainability reporting |
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