Kulik, Alessandra; Dobler, Michael - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 7, pp. 349-380
Purpose This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting. Design/methodology/approach Drawing on a rational-choice framework, this paper...
