The dominant theoretical frameworks for research on integrated and sustainability reports have been identified and analysed by Liya Lakhani and Shelly L. Herbert in an article in the South African Journal of Financial and Management Science.
Most Read
- Civil society groups urge EU to maintain ambition in revised ESRS
- The second link in Pandora's ESRS reporting chain
- UK government adopts sustainability reporting standards
- Nine in ten companies descoped from CSRD will continue reporting, Osapiens finds
- Bluespar: Five considerations for companies scoped out of CSDDD
- PGIM's Townsend welcomes EU directive for embodied carbon disclosures
- OECD issues guidance on AI due diligence
- LSEG releases suite of ESG scores and sustainability analytics
- ISSB outlines climate resilience requirements in S2
- Interactive versions of simplified ESRS available on EFRAG's knowledge hub
Latest Stories
