A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective

MERCEDES LUQUE-VILCHEZ2026-01-292026-01-29202210.1108/SAMPJ-06-2021-02222-s2.0-85129895966https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/34941AccountingBusiness, Management and Accounting (all)Renewable Energy, Sustainability and the EnvironmentA commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspectiveresearch article