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Standard setting for sustainability reporting

Leslie D. Hodder & Katherine Schipper

Accounting and Business Research2025https://doi.org/10.1080/00014788.2025.2516288article
AJG 3ABDC A
Weight
0.41

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2 citations

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https://doi.org/https://doi.org/10.1080/00014788.2025.2516288

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@article{leslie2025,
  title        = {{Standard setting for sustainability reporting}},
  author       = {Leslie D. Hodder & Katherine Schipper},
  journal      = {Accounting and Business Research},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/00014788.2025.2516288},
}

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Standard setting for sustainability reporting

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.