Planetary boundaries and corporate reporting : the role of the conceptual basis of the corporation

Published on Feb 27, 2020
· DOI :10.1515/AEL-2018-0037
Jeroen Veldman8
Estimated H-index: 8
(Nyenrode Business University),
Andreas Jansson5
Estimated H-index: 5
(LNU: Linnaeus University)
Sources
Abstract
There is a broad call to integrate planetary boundaries and life-cycle based reporting into accounting theory and reporting standards. Although many practitioners back this call, including insurers ...
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