Interconnecting financial and sustainability information : does the multi-capital approach explain adherence to the IIRC framework?
Begoña Giner, Francisca Pardo and Carina Barreto
| Year of publication: |
2024
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| Authors: | Giner Inchausti, Begoña ; Pardo, Francisca ; Barreto, Carina |
| Published in: |
Spanish journal of finance & accounting : the official journal of AECA - Asociación Española de Contabilidad y Administración de Empresas. - Abingdon, Oxon : Routledge, Taylor & Francis Group, ISSN 2332-0753, ZDB-ID 2567008-6. - Vol. 53.2024, 4, p. 395-426
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| Subject: | Dow jones sustainability Europe index | IIRC | integrated reporting | six capitals | sustainability reporting | Nachhaltigkeit | Sustainability | Nachhaltigkeitsbericht | Sustainability reporting | Nachhaltige Entwicklung | Sustainable development | EU-Staaten | EU countries |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/02102412.2023.2288408 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015176998