Regulatory Framework: From Traditional Accounting to Non-Financial Accounting

Jean Daniel Wecxsteen, Sandra Kendo, Oussama Kacemi and Safia Gherab
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Jean Daniel Wecxsteen: UCL FGES - Université Catholique de Lille - Faculté de gestion, économie et sciences - ICL - Institut Catholique de Lille - UCL - Université catholique de Lille
Sandra Kendo: UCL FGES - Université Catholique de Lille - Faculté de gestion, économie et sciences - ICL - Institut Catholique de Lille - UCL - Université catholique de Lille
Oussama Kacemi: UCL FGES - Université Catholique de Lille - Faculté de gestion, économie et sciences - ICL - Institut Catholique de Lille - UCL - Université catholique de Lille
Safia Gherab: UCL FGES - Université Catholique de Lille - Faculté de gestion, économie et sciences - ICL - Institut Catholique de Lille - UCL - Université catholique de Lille

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Date: 2026-05-19
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Published in Non-Financial Reporting and ESG Performance, Springer Nature Switzerland, pp.123-138, 2026, Palgrave Studies in Impact Finance, ⟨10.1007/978-3-032-19092-5_6⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05631125

DOI: 10.1007/978-3-032-19092-5_6

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