MACIAS, Hugo A.; PEREIRA, Carlos Andrés. The profiles of global financial and sustainability reporting standard-setters : A comparative analysis of the IASB and ISSB boards. Accounting and Management Research, [S. l.], v. 5, p. 22, 2026. Disponível em: https://fer.uniremington.edu.co/index.php/AMR/article/view/921. Acesso em: 2 oct. 2026.