Giner, Begoña; Luque-Vílchez, Mercedes - In: Sustainability Accounting, Management and Policy Journal 13 (2022) 6, pp. 1284-1309
Purpose The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards...
