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Pratik Goswami

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Sep 2026

IFRS S1 and S2 Sustainability Standards and ESG Investment Outcomes: Empirical Evidence From Listed Companies in Bangladesh

With the International Sustainability Standards Board's (ISSB's) release of IFRS S1 (General Requirements for Disclosure of Sustainability‐Related Financial Information) and S2 (Climate‐Related Disclosures), the global need to align corporate reporting with environmental, social, and governance (ESG) principles has...

Md. Abdul Kuddus, Pratik Goswami, Nusrat Jahan Nila · 0 citations

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