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Plurality or convergence in sustainability reporting standards?

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References

2012The Need for Sector‐Specific Materiality and Sustainability Reporting Standards364 cited
2009The edge of legitimacy285 cited
2011IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice218 cited
2009(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article200 cited
2002Regulatory competition among accounting standards within and across international boundaries163 cited
2011RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY REPORTING54 cited
2012IFRS in the United States: If, When and How31 cited

Cited by

2023Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past21 cited
2018The Institutionalization of the Consistency and Comparability Principle in the European Companies21 cited

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