Reporting on Sustainability
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Abstract
This paper presents the development and an overview of two related professional standards on sustainability reporting. As there is currently no requirement to apply these standards, ’this topic is out of the scope of the present discussion. Corporate reports applying the standards are expected for periods beginning or after 1 January 2024. From a methodological perspective, the paper relies on the due process of the standard setter for developing the standards and analyses of selected contributions. Implications for application and further development are highlighted.
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