{"title":"两种不同声音的可持续发展报告：欧盟和国际可持续发展标准委员会","authors":"Victoria Krivogorsky","doi":"10.1016/j.intaccaudtax.2024.100635","DOIUrl":null,"url":null,"abstract":"<div><p>The dynamic changes in the European Union (EU) regulations for sustainability reporting present a challenge for corporate report users and academics to keep pace with the new developments. This study reviews the process of developing sustainability standards in the EU, shedding light on the contrasting and significantly different approaches of the International Sustainability Standards Board (ISSB) and European Financial Reporting Advisory Group (EFRAG) through their pronouncements, comment letters, and commentators’ responses. A key study contribution is its support for stakeholders’ and academics’ efforts to stay current with the evolving sustainability reporting landscape worldwide, which is now becoming more fragmented. The study also explores the implications of these differences and suggests potential areas for future research.</p></div>","PeriodicalId":53221,"journal":{"name":"Journal of International Accounting Auditing and Taxation","volume":null,"pages":null},"PeriodicalIF":3.3000,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board\",\"authors\":\"Victoria Krivogorsky\",\"doi\":\"10.1016/j.intaccaudtax.2024.100635\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>The dynamic changes in the European Union (EU) regulations for sustainability reporting present a challenge for corporate report users and academics to keep pace with the new developments. This study reviews the process of developing sustainability standards in the EU, shedding light on the contrasting and significantly different approaches of the International Sustainability Standards Board (ISSB) and European Financial Reporting Advisory Group (EFRAG) through their pronouncements, comment letters, and commentators’ responses. A key study contribution is its support for stakeholders’ and academics’ efforts to stay current with the evolving sustainability reporting landscape worldwide, which is now becoming more fragmented. The study also explores the implications of these differences and suggests potential areas for future research.</p></div>\",\"PeriodicalId\":53221,\"journal\":{\"name\":\"Journal of International Accounting Auditing and Taxation\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.3000,\"publicationDate\":\"2024-07-02\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of International Accounting Auditing and Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1061951824000417\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of International Accounting Auditing and Taxation","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1061951824000417","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board
The dynamic changes in the European Union (EU) regulations for sustainability reporting present a challenge for corporate report users and academics to keep pace with the new developments. This study reviews the process of developing sustainability standards in the EU, shedding light on the contrasting and significantly different approaches of the International Sustainability Standards Board (ISSB) and European Financial Reporting Advisory Group (EFRAG) through their pronouncements, comment letters, and commentators’ responses. A key study contribution is its support for stakeholders’ and academics’ efforts to stay current with the evolving sustainability reporting landscape worldwide, which is now becoming more fragmented. The study also explores the implications of these differences and suggests potential areas for future research.
期刊介绍：
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting. The journal''s goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting. Submissions are expected to make a contribution to the accounting literature, including as appropriate the international accounting literature typically found in JIAAT and other primary US-based international accounting journals as well as in leading European accounting journals. Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
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