Standards

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Sustainability Reporting: Theory and Practice provides a comprehensive guide to understanding and applying the latest global framework for disclosing sustainability-related risks and opportunities by public-sector business entities, irrespective of...

In the late 1980s, financial accounting in Britain was in disarray. ‘Creative’ accounting was rife. The authority of the industry’s standard-setters had been drastically compromised when their rules for inflation accounting were first ignored by many...