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Stakeholders' attitudes towards the development of sustainability reporting standards by IFRS

Sheikh Sleiman, Rahaf LU and Eunice Tusubira, Mirembe LU (2023) BUSN79 20231
Department of Business Administration
Abstract
The purpose of the paper is to investigate how stakeholder groups perceive the development of sustainability reporting standards by IFRS. The paper uses a mixed method approach. A qualitative content analysis of comment letters on the IFRS’ consultation paper is conducted and data is presented using graphs and percentages. The theoretical framework consists of legitimacy theory, stakeholder theory and private interest theory. The data is used to examine the stakeholders’ views on the IFRS foundation’s initiative to develop global sustainability reporting standards. The results show that most stakeholder groups seem to perceive the IFRS foundation’s initiative in a positive way. Despite varying patterns among different stakeholder groups... (More)
The purpose of the paper is to investigate how stakeholder groups perceive the development of sustainability reporting standards by IFRS. The paper uses a mixed method approach. A qualitative content analysis of comment letters on the IFRS’ consultation paper is conducted and data is presented using graphs and percentages. The theoretical framework consists of legitimacy theory, stakeholder theory and private interest theory. The data is used to examine the stakeholders’ views on the IFRS foundation’s initiative to develop global sustainability reporting standards. The results show that most stakeholder groups seem to perceive the IFRS foundation’s initiative in a positive way. Despite varying patterns among different stakeholder groups and even within some groups, all groups agree that sustainability reporting is an important and urgent matter that should be resolved quickly. Having one set of global sustainability reporting standards is regarded by many as an optimal solution to reduce complexity, confusion, and lack of comparability. (Less)
Please use this url to cite or link to this publication:
author
Sheikh Sleiman, Rahaf LU and Eunice Tusubira, Mirembe LU
supervisor
organization
course
BUSN79 20231
year
type
H1 - Master's Degree (One Year)
subject
keywords
Lobbying, sustainability reporting standards, stakeholders, private interest theory.
language
English
id
9134980
date added to LUP
2023-09-12 14:36:44
date last changed
2023-09-12 14:36:44
@misc{9134980,
  abstract     = {{The purpose of the paper is to investigate how stakeholder groups perceive the development of sustainability reporting standards by IFRS. The paper uses a mixed method approach. A qualitative content analysis of comment letters on the IFRS’ consultation paper is conducted and data is presented using graphs and percentages. The theoretical framework consists of legitimacy theory, stakeholder theory and private interest theory. The data is used to examine the stakeholders’ views on the IFRS foundation’s initiative to develop global sustainability reporting standards. The results show that most stakeholder groups seem to perceive the IFRS foundation’s initiative in a positive way. Despite varying patterns among different stakeholder groups and even within some groups, all groups agree that sustainability reporting is an important and urgent matter that should be resolved quickly. Having one set of global sustainability reporting standards is regarded by many as an optimal solution to reduce complexity, confusion, and lack of comparability.}},
  author       = {{Sheikh Sleiman, Rahaf and Eunice Tusubira, Mirembe}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Stakeholders' attitudes towards the development of sustainability reporting standards by IFRS}},
  year         = {{2023}},
}