A Judgement-Based Connectivity Framework Linking IFRS S2 Climate-Related Disclosures to IFRS Recognition, Measurement, and Disclosure Outcomes: An Illustrative Application

Oruç Erdoğan E., Erdoğan M., Acar D., Şen İ. K.

JOURNAL OF RISK AND FINANCIAL MANAGEMENT, vol.19, no.6, pp.1-22, 2026 (Scopus)

  • Publication Type: Article / Article
  • Volume: 19 Issue: 6
  • Publication Date: 2026
  • Journal Name: JOURNAL OF RISK AND FINANCIAL MANAGEMENT
  • Journal Indexes: Scopus, ABI/INFORM, EconLit
  • Page Numbers: pp.1-22
  • Akdeniz University Affiliated: Yes