<div class="csl-bib-body">
<div class="csl-entry">Baumüller, J., & Leitner-Hanetseder, S. (2023). Accounting for a Green Economy : Sustainable Finance and the Harmonisation of Sustainability Reporting. In O. Lehner, T. Harrer, H. Silvola, & O. Weber (Eds.), <i>The Routledge Handbook of Green Finance</i> (pp. 23–40). Routledge. https://doi.org/10.4324/9781003345497-4</div>
</div>
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dc.identifier.uri
http://hdl.handle.net/20.500.12708/190167
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dc.description.abstract
In our paper, we outline the role of sustainability accounting for the European and global ambitions towards reaching the goal of sustainable finance. We illustrate and compare the two major projects for standard setting in that field, i.e. the EFRAG’s upcoming ESRS and the ISSB’S IFRS Sustainability Disclosure Standards. In addition, we consider different institutional backgrounds and underlying understandings of sustainability – and show the possible conflicts, intersections and the need for harmonization in order to achieve a. sustainability reporting environment for European companies that allows them to identify and make contributions towards the sustainable transformation of finance.
en
dc.language.iso
en
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dc.subject
CSRD
en
dc.subject
ESRS
en
dc.subject
IFRS SDS
en
dc.subject
Sustainability
en
dc.subject
Sustainability Reporting
en
dc.title
Accounting for a Green Economy : Sustainable Finance and the Harmonisation of Sustainability Reporting
en
dc.type
Book Contribution
en
dc.type
Buchbeitrag
de
dc.contributor.editoraffiliation
Middlesex University, United Kingdom of Great Britain and Northern Ireland (the)
-
dc.contributor.editoraffiliation
Middlesex University, United Kingdom of Great Britain and Northern Ireland (the)
-
dc.contributor.editoraffiliation
Middlesex University, United Kingdom of Great Britain and Northern Ireland (the)
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dc.relation.isbn
9781003345497
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dc.relation.doi
10.4324/9781003345497
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dc.description.startpage
23
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dc.description.endpage
40
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dc.type.category
Edited Volume Contribution
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tuw.booktitle
The Routledge Handbook of Green Finance
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tuw.relation.publisher
Routledge
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tuw.relation.publisherplace
London
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tuw.book.chapter
2
-
tuw.researchTopic.id
X1
-
tuw.researchTopic.name
Beyond TUW-research foci
-
tuw.researchTopic.value
100
-
tuw.publication.orgunit
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
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tuw.publisher.doi
10.4324/9781003345497-4
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dc.description.numberOfPages
18
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tuw.author.orcid
0000-0001-8274-9338
-
tuw.author.orcid
0000-0003-1756-3996
-
tuw.editor.orcid
0000-0002-3317-9604
-
tuw.editor.orcid
0000-0001-5331-8432
-
tuw.editor.orcid
0000-0001-7176-3548
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wb.sciencebranch
Wirtschaftswissenschaften
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wb.sciencebranch
Sonstige Technische Wissenschaften
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wb.sciencebranch.oefos
5020
-
wb.sciencebranch.oefos
2119
-
wb.sciencebranch.value
80
-
wb.sciencebranch.value
20
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item.languageiso639-1
en
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item.openairetype
book part
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item.grantfulltext
restricted
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item.fulltext
no Fulltext
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item.cerifentitytype
Publications
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item.openairecristype
http://purl.org/coar/resource_type/c_3248
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crisitem.author.dept
E330-04 - Forschungsbereich Finanzwirtschaft und Controlling
