{"title":"规范欧洲的可持续性报告:法律上的统一还是事实上的标准化?","authors":"Simone Pizzi, Andrea Venturelli, Fabio Caputo","doi":"10.1080/17449480.2024.2330976","DOIUrl":null,"url":null,"abstract":"The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...","PeriodicalId":45647,"journal":{"name":"Accounting in Europe","volume":null,"pages":null},"PeriodicalIF":4.6000,"publicationDate":"2024-03-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?\",\"authors\":\"Simone Pizzi, Andrea Venturelli, Fabio Caputo\",\"doi\":\"10.1080/17449480.2024.2330976\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...\",\"PeriodicalId\":45647,\"journal\":{\"name\":\"Accounting in Europe\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":4.6000,\"publicationDate\":\"2024-03-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting in Europe\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/17449480.2024.2330976\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting in Europe","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/17449480.2024.2330976","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation?
The paper aims to contribute to the debate about sustainability reporting through an evidence-based analysis of the contribution of the Global Reporting Initiative (GRI) to the standardisation of t...