https://orcid.org/0000-0003-1890-2662
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Notes
1 The importance of this topic was highlighted by a follow-up Symposium – one dedicated for Accounting in Europe – named after the Special Issue at the 1st EAA Virtual Annual Congress in May 2021 at which all guest editors and one of the authors were panelists.
3 Adams and Abhayawansab (Citationforthcoming) also argue that such call for ‘harmonisation’ of sustainability reporting frameworks and standards are ‘underpinned by myths’ which are based on ‘deception, misunderstandings, and disregard for both academic research and the views of sustainability practitioners’. Cho (Citation2020b) raises the same concerns for some members of the academic community (i.e. ‘new wave’ researchers).
4 A fair representation of references supporting such academic research can be found here: https://arc.eaa-online.org/blog/references-supporting-academic-research-stated-open-letter-ifrs-foundation.
5 https://www.ifrs.org/content/dam/ifrs/project/sustainability-reporting/sustainability-consultation-paper-feedback-statement.pdf. We also note that the Trustees recognized the significant ‘public interest’ in developing reporting standards that address ‘investors’ information needs’ on enterprise value – and struggle to see how addressing the needs of one type of stakeholders (investors) supports the ‘public interest’.