Retos en la divulgación de información de sostenibilidad para las organizaciones

Brundtland, G. H. (1987). Our Common Future-Call for Action. Environmental Conservation, 14(4), 291-294. https://doi.org/10.1017/S0376892900016805

Brunsson, N. (1993). Ideas and actions: Justification and hypocrisy as alternatives to control. Accounting, Organizations and Society, 18(6), 489-506. https://doi.org/10.1016/0361-3682(93)90001-M

Brunsson, N. (2007). Consequences of decision-making. Oxford University Press.

Cho, C. H., Laine, M., Roberts, R. W., & Rodriguez, M. (2015). Organized hypocrisy, organizational façades, and sustainability reporting. Accounting, Organizations and Society, 40, 78-94. https://doi.org/10.1016/j.aos.2014.12.003

Engström, G., Gars, J., Krishnamurthy, C., Spiro, D., Calel, R., Lindahl, T., & Narayanan, B. (2020). Carbon pricing and planetary boundaries. Nature Communications, 11(1), 4688. https://doi.org/10.1038/s41467-020-18342-7

Hooper, L., & Gilding, P. (2024). Survival of the Fittest: From ESG to Competitive Sustainability. University of Cambridge Institute for Sustainability Leadership (CISL), 14.

ISSB. (2023a). IFRS S1. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-a/issb-2023-a-ifrs-s1-general-requirements-for-disclosure-of-sustainability-related-financial-information.pdf?bypass=on

ISSB. (2023b). IFRS S2. https://www.ifrs.org/content/dam/ifrs/publications/pdf-standards-issb/english/2023/issued/part-a/issb-2023-a-ifrs-s2-climate-related-disclosures.pdf?bypass=on

Masson-Delmotte, V., & Zhai, P. (2019). Resumen para responsables de políticas Resumen técnico Preguntas frecuentes Glosario. 110.

Steffen, W., Richardson, K., Rockstrom, J., Cornell, S. E., Fetzer, I., Bennett, E. M., Biggs, R., Carpenter, S. R., de Vries, W., de Wit, C. A., Folke, C., Gerten, D., Heinke, J., Mace, G. M., Persson, L. M., Ramanathan, V., Reyers, B., & Sorlin, S. (2015). Planetary boundaries: Guiding human development on a changing planet. Science, 347(6223). https://doi.org/10.1126/science.1259855