Korca, Blerita; Costa, Ericka; Bouten, Lies - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 815-851
Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context. Design/methodology/approach To inform the authors’...