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VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1681
Title: Critical analysis of current developments in sustainability reporting under IFRS
Authors: Phan Huynh Nhu 
Keywords: Critical analysis;IFRS;Sustainability reporting
Issue Date: 2023
Abstract: 
This essay aims to examine how the current sustainability reporting developments under IFRS can promote sustainability within corporate operations worldwide by critically analyzing the Exposure Draft IFRS S2 Climate-related Disclosures based on information from broad stakeholder feedback on the ED. Specifically, the main focus of the paper will be threefold: first, an overview of sustainability reporting and the ED IFRS S2; second, presenting the study methodology and then analyzing the ideas to derive the key findings; finally, concluding with a summary, a description of the study's limitations, and recommendations for additional
research
URI(1): https://epub.vgu.edu.vn/handle/dlibvgu/1681
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)
Finance & Accounting (FA)

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