Kühnel, Stephan (2024) Reporting on Sustainability. COGNITIVE SUSTAINABILITY, 3 (1). ISSN 2939-5240
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Official URL: https://doi.org/10.55343/cogsust.94
Abstract
This paper presents the development and an overview of two related professional standards on sustainability reporting. As there is currently no requirement to apply these standards, ’this topic is out of the scope of the present discussion. Corporate reports applying the standards are expected for periods beginning or after 1 January 2024. From a methodological perspective, the paper relies on the due process of the standard setter for developing the standards and analyses of selected contributions. Implications for application and further development are highlighted.
| Item Type: | Article |
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| Uncontrolled Keywords: | Sustainability, IFRS S2 |
| Subjects: | H Social Sciences / társadalomtudományok > HD Industries. Land use. Labor / ipar, földhasználat, munkaügy > HD1 Industries / ipar H Social Sciences / társadalomtudományok > HD Industries. Land use. Labor / ipar, földhasználat, munkaügy > HD1 Industries / ipar > HD15 Risk management / kockázatkezelés T Technology / alkalmazott, műszaki tudományok > T2 Technology (General) / műszaki tudományok általában |
| Depositing User: | Melinda Danyi |
| Date Deposited: | 10 Apr 2024 10:03 |
| Last Modified: | 10 Apr 2024 10:03 |
| URI: | https://real.mtak.hu/id/eprint/192255 |
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