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Zi-Yi Zhao

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Open access Sep 2026

Discussion on Text Narrative Features of Corporate ESG Disclosure in the Context of Sustainability Report Development

The development of the world's sustainable disclosure system is promoting changes in corporate ESG reporting. In June 2023, the International Sustainability Standards Board issued the two core standards IFRS S1 and IFRS S2; in April 2024, the three main stock exchanges in the Chinese mainland released guidelines for su...

Zi-Yi Zhao · 0 citations

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