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Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting

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  • Francesca Francioli
  • Alessandra Lardo
  • Raffaele Fiume

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  • Francesca Francioli & Alessandra Lardo & Raffaele Fiume, 2023. "Dialogue with standard setters. The creation of the International Sustainability Standards Board: Evidence from the steps undertaken by the IFRS Foundation for Sustainability Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2023(2), pages 123-136.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2023-002005
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    References listed on IDEAS

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    1. Gunnar Friede & Timo Busch & Alexander Bassen, 2015. "ESG and financial performance: aggregated evidence from more than 2000 empirical studies," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 5(4), pages 210-233, October.
    2. Jane Broadbent & Richard Laughlin, 2002. "Accounting choices: technical and political trade‐offs and the UK’s private finance initiative," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 15(5), pages 622-654, December.
    3. Goss, Allen & Roberts, Gordon S., 2011. "The impact of corporate social responsibility on the cost of bank loans," Journal of Banking & Finance, Elsevier, vol. 35(7), pages 1794-1810, July.
    4. Adams, Carol A., 2015. "The International Integrated Reporting Council: A call to action," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 23-28.
    5. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    6. Robert G. Eccles & Ioannis Ioannou & George Serafeim, 2014. "The Impact of Corporate Sustainability on Organizational Processes and Performance," Management Science, INFORMS, vol. 60(11), pages 2835-2857, November.
    7. Cécile Churet & Robert G. Eccles, 2014. "Integrated Reporting, Quality of Management, and Financial Performance," Journal of Applied Corporate Finance, Morgan Stanley, vol. 26(1), pages 56-64, March.
    8. Hervé Stolowy & Luc Paugam, 2023. "Sustainability Reporting: Is Convergence Possible?," Accounting in Europe, Taylor & Francis Journals, vol. 20(2), pages 139-165, May.
    9. Hammed Afolabi & Ronita Ram & Gunnar Rimmel, 2023. "Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 14(4), pages 743-775, March.
    10. Jody Grewal & Edward J. Riedl & George Serafeim, 2019. "Market Reaction to Mandatory Nonfinancial Disclosure," Management Science, INFORMS, vol. 65(7), pages 3061-3084, July.
    11. repec:eme:aaaj00:09513570210448948 is not listed on IDEAS
    12. Prem Sikka, 2002. "The politics of restructuring the standard setting bodies: the case of the UK’s auditing practices board," Accounting Forum, Taylor & Francis Journals, vol. 26(2), pages 97-125, June.
    13. Christian Leuz & Peter D. Wysocki, 2016. "The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 525-622, May.
    14. Barth, Mary E. & Cahan, Steven F. & Chen, Li & Venter, Elmar R., 2017. "The Economic Consequences Associated with Integrated Report Quality: Capital Market and Real Effects," Research Papers 3546, Stanford University, Graduate School of Business.
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