从投资者和大自然的双重视角看企业报告** 重要性

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-02-08 DOI:10.1080/01559982.2023.2277982

Richard Barker, Colin Mayer

引用次数: 0

摘要

财务会计准则（由国际会计准则理事会制定）与可持续性相关财务披露准则（由国际社会科学理事会制定）相辅相成。这两套准则都有其独特的内容。

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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Seeing double corporate reporting through the materiality lenses of both investors and nature*

Standards for financial accounting (set by the IASB) are complemented by those for sustainability-related financial disclosure (set by the ISSB). Both sets of standards contribute distinctive compo...

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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.