IMPLEMENTATION OF IFRS SUSTAINABILITY DISCLOSURE STANDARDS INTO INTEGRATED REPORTING: A JOURNEY OF FUTURE-ORIENTED COMPANIES
Authors: Ana-Carolina Cojocaru (Bărbieru), Svetlana Mihaila Vol. 9 • No. 17 • 2024 View abstract PDF View article PDF Abstract The adoption of the sustainability disclosure standards is a major step forward in improving transparency and comparability of sustainability information, within reporting. This paper aims to analyze the extent to which these standards can be …