Explain the reasons for mandating sustainability disclosures

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Reference no: EM133506808

Question: Assume you have been contacted by CPA Australia to contribute to their thought leadership series on the theoretical underpinnings of the reasons for the development of the sustainability disclosure standards (IFRS 51 and IFRS S2). You have been asked to write a business report which: Applying another theory considered in this unit (i.e., other than agency theory), and if applicable, a branch of the theory, explain the reasons for mandating sustainability disclosures based on IFRS 51 and IFRS $2. In your response, ensure you explicitly define, explain, and apply the theory you have chosen.

Reference no: EM133506808

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