Dialogue with standard setters European Sustainability Reporting Standards (ESRS): The role of EFRAG

Journal title FINANCIAL REPORTING
Author/s Begoña Giner
Publishing Year 2025 Issue 2025/1
Language English Pages 8 P. 207-214 File size 37 KB
DOI 10.3280/fr202519845
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  3. Giner, B. and Luque-Vílchez, M. (2022). A commentary on the ’new’ institution-al actors in sustainability reporting standard-setting: a European perspective, Sustainability Accounting Management and Policy Journal, 13(6): 1284-1309.
  4. Giner, B. and Mora, A. (2024). The role of the public interest in shaping corporate reporting: challenges for accounting research, in Parrondo L. and Amat, O. (Eds) Research Handbook on Financial Accounting, Edward Elgar Publish-ing, 233-250.
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Begoña Giner, Dialogue with standard setters European Sustainability Reporting Standards (ESRS): The role of EFRAG in "FINANCIAL REPORTING" 1/2025, pp 207-214, DOI: 10.3280/fr202519845