An accounting perspective on the IFRS sustainability reporting standards for greenhouse gas emissions: implications for the Asia Pacific

IF 2 4区管理学 Q3 BUSINESS

Asia Pacific Business Review Pub Date : 2024-07-11 DOI:10.1080/13602381.2024.2364806

Soon Suk Yoon, Ingyu Oh, Hyo Jin Kim

引用次数: 0

Abstract

From an accounting perspective, we critically review the IFRS sustainability standards regarding its acceptability. The sustainability standards have serious implementation issues due to (1) their ...

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从会计的角度来看，我们对《国际财务报告准则》可持续性准则的可接受性进行了严格审查。可持续性准则存在严重的实施问题，原因在于：（1）其...

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来源期刊

Asia Pacific Business Review Multiple-

CiteScore

4.40

自引率

13.80%

发文量

期刊介绍： The growth of the Asia Pacific region and the rising presence of its multinationals in world markets has raised a number of questions about the origins of national economic success. Asia Pacific Business Review addresses these key issues and draws together the lessons of the analysis of culture, economies, history, politics and societies in the area, in order to explore business-related phenomena in the Asia Pacific countries, both in their general and specific contexts. The Review is intended for both academics and interested observers, contains the contributions of recognized experts, and is essential to anyone seeking the latest research on Asia Pacific business in a readily available, approachable form. We welcome articles which deal with nations and societies in the Asia Pacific region, namely those in East Asia and South-East Asia (but not South Asia), including those in APEC and ASEAN, individually or comparatively. Of interest also are contributions on the Asia Pacific economies, comparing those inside with those outside, or those investing in it. We do not, however, publish papers based solely on countries from outside the region.