Corporate Carbon Transparency in the EU: The Transformative Role of IFRS Sustainability Standards in Auditing and Reporting (2025)
This study investigates the transformative impact of IFRS Sustainability Disclosure Standards (S1/S2) on corporate carbon transparency within the European Union's evolving regulatory framework. Against the backdrop of the Corporate Sustainability Reporting Directive (CSRD), we analyze the eff...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
University of Boumerdes
2025-06-01
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| Series: | المجلة الدولية للأداء الاقتصادي |
| Subjects: | |
| Online Access: | https://ijep.dz/index.php/IJEP/article/view/346 |
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