Ali, Irshad; Fukofuka, Peni T.; Narayan, Anil K. - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 776-791
analysis and critique. Findings The authors highlight how a disrupted standard-setting field will be a distraction from efforts … likely to be an outcome of struggles between occupants in the sustainability standard-setting field. Accordingly, the shape … theoretically highlight how a new standard setter may disrupt the sustainability standard-setting field and act as a distraction …