[RETRACTED] Transition to sustainable accounting: The opportunities and challenges of IFRS S1
Keywords:
IFRS S1, Sustainability, Financial reportingAbstract
Title: Transition to sustainable accounting: The opportunities and challenges of IFRS S1
Authors: Rachid El Oud (Corresponding Author), Anass Mekdad, Abderrahim Amedjar, Ahmed Lamalem
Proceedings: Borobudur International Symposium on Economics and Business (BIS Economics and Business)
DOI: doi.org/10.31603/biseb.211
Date of Publication: May 2, 2025
Date of Retraction: June 14, 2025
This article has been retracted at the request of the BIS Economics and Business Editorial Team.
It was discovered that the corresponding author had submitted the same article in another publication outlet without formally withdrawing it from the BIS Proceedings.
Prior to its publication in BIS Economics and Business, the author had submitted a Publication Consent Form indicating full approval for the article to be published. No withdrawal request was received before or during the publication process. Consequently, the BIS Committee proceeded in good faith, based on the formal consent provided.
To maintain the integrity of the academic record, this article remains accessible with a clear "Retracted" status and this notice explaining the reason for retraction.
Issued by:
Editorial Team
Borobudur International Symposium on Economics and Business
References
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