Sustainability Reporting Ecosystem and IFRS S1 and S2: How Accounting Research Can Assist its Implementation

Sustainability Reporting Ecosystem and IFRS S1 and S2: How Accounting Research Can Assist its Implementation

This paper describes how the accounting research agenda is affected by the issuance and implementation of the International Financial Reporting Sustainability Disclosure Standards (IFRS S1 and IFRS S2). The new IFRS S1 and S2 were launched on June 26, 2023, and are effective from January 1, 2024. Th...

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Bibliographic Details
Published in:Journal of Ecohumanism
Main Author: Pratama A.; Dewi N.; Sofia P.; Muhammad K.; Megawati L.R.
Format: Article
Language:English
Published: Creative Publishing House 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85203193908&doi=10.62754%2fjoe.v3i4.3830&partnerID=40&md5=9b215eb6df26c31c9b77c98527d20c6c

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