VGU RESEARCH REPOSITORY
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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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| File | Description | Size | Format | Existing users please Login |
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| Critical analysis of current developments in sustainability reporting under IFRS.pdf | 1.06 MB | Adobe PDF |
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