Enablers and barriers to the involvement of accountants in integrated reporting
Year of publication: |
2022
|
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Authors: | Arora, Mitali Panchal ; Lodhia, Sumit K. ; Stone, Gerard |
Published in: |
Meditari accountancy research. - Bingley : Emerald, ISSN 2049-3738, ZDB-ID 2697245-1. - Vol. 30.2022, 3, p. 676-709
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Subject: | Accountants | Disclosure | Institutional | Institutional entrepreneurship | Integrated reporting | Social and environmental | Sustainability | Nachhaltigkeitsbericht | Sustainability reporting | Corporate Social Responsibility | Corporate social responsibility | Rechnungswesen | Accounting | Berichtswesen | Reporting | Nachhaltigkeit | Unternehmenspublizität | Corporate disclosure | Institutionenökonomik | Institutional economics | Nachhaltige Entwicklung | Sustainable development |
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