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IFRS AND ESG COMPARATIVE ANALYSIS OF THE APPLICATION OF INTERNATIONAL ACCOUNTING PRINCIPLES FROM AN "ESG COMPLIANT" PERSPECTIVE

Authors: CAPOLINI, Francesca;

IFRS AND ESG COMPARATIVE ANALYSIS OF THE APPLICATION OF INTERNATIONAL ACCOUNTING PRINCIPLES FROM AN "ESG COMPLIANT" PERSPECTIVE

Abstract

Abstract. 14th International Scientific Conference "Business and Management 2024“ VILNIUS TECH Faculty of Business Management May 16, 2024 – May 17, 2024 https://bm.vilniustech.lt/index.php/verslas/2024 Co-funded by Project 101129820 Cluster for innovative energy (CLUSTER-INN), the program "HORIZON-MSCA-2022-SE-01" https://ec.europa.eu/info/funding-tenders/opportunities/portal/screen/opportunities/projects-details/43108390/101129820/HORIZON

  • BIP!
    Impact byBIP!
    selected citations
    These citations are derived from selected sources.
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average