实施欧盟绿色分类法:对中小型企业的启示

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2023-11-24 DOI:10.1080/01559982.2023.2272394

Seán O’Reilly, Louise Gorman, Ciarán Mac An Bhaird, Niamh M. Brennan

引用次数: 0

摘要

本研究调查了会计从业者对中小企业实施欧盟绿色分类法(“分类法”)的可行性的看法，并评估…

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Implementing the European Union Green Taxonomy: implications for small- and medium-sized enterprises

This research investigates accounting practitioners’ perceptions of the feasibility of implementing the EU Green Taxonomy (“the Taxonomy”) for Small- and Medium-Sized Enterprises (SMEs) and assesse...

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.