Nusrat Jahan Nila

IFRS S1 and S2 Sustainability Standards and ESG Investment Outcomes: Empirical Evidence From Listed Companies in Bangladesh

ABSTRACT With the International Sustainability Standards Board's (ISSB's) release of IFRS S1 (General Requirements for Disclosure of Sustainability‐Related Financial Information) and S2 (Climate‐Related Disclosures), the global need to align corporate reporting with environmental...