New information in financial disclosures related to sustainable development in the concept of ESG (version IFRS)
M. P. Afanasiev and N. N. Shash
| Year of publication: |
2023
|
|---|---|
| Authors: | Afanasiev, M. P. ; Shash, N. N. |
| Published in: |
Studies on Russian economic development. - Moscow : MAIK Nauka, Interperiodica Publ., ISSN 1531-8664, ZDB-ID 2226332-9. - Vol. 34.2023, 5, p. 696-703
|
| Subject: | sustainable development | ESG principles | ESG risks and opportunities | financial reporting standards | integrated reporting | nonfinancial reporting | nonfinancial reporting standards | Nachhaltige Entwicklung | Sustainable development | IFRS | Corporate Social Responsibility | Corporate social responsibility | Berichtswesen | Reporting | Nachhaltigkeitsbericht | Sustainability reporting | Nachhaltige Kapitalanlage | Sustainable investment | Welt | World | Unternehmenspublizität | Corporate disclosure | EU-Staaten | EU countries | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1134/S1075700723050027 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014384588