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This chapter examines the potential role of accounting frameworks in financial sustainability reporting in order to supplement the traditional approach using macroeconomic data. The chapter highlights the need to investigate in more depth the best ways to provide sustainability information in financial reporting, based on needs of users, examining the initiatives launched by standard setters, in contrast to the ‘institutionalisation’ of such reporting within national governments.
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- The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting
- Chapter 2