{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,10]],"date-time":"2026-03-10T07:38:53Z","timestamp":1773128333401,"version":"3.50.1"},"reference-count":10,"publisher":"Informa UK Limited","issue":"8","content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Public Money & Management"],"published-print":{"date-parts":[[2025,11,17]]},"DOI":"10.1080\/09540962.2025.2508294","type":"journal-article","created":{"date-parts":[[2025,6,3]],"date-time":"2025-06-03T05:12:31Z","timestamp":1748927551000},"page":"849-851","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":5,"title":["Debate: Reflections on the IPSASB SRS ED1\u2014climate-related disclosures"],"prefix":"10.1080","volume":"45","author":[{"ORCID":"https:\/\/orcid.org\/0000-0002-4795-0527","authenticated-orcid":false,"given":"Sandra","family":"Cohen","sequence":"first","affiliation":[{"name":"Athens University of Economics and Business","place":["Greece"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-9617-4379","authenticated-orcid":false,"given":"Francesca Manes","family":"Rossi","sequence":"additional","affiliation":[{"name":"University of Napoli Federico II","place":["Italy"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2699-5451","authenticated-orcid":false,"given":"Peter","family":"Lorson","sequence":"additional","affiliation":[{"name":"Universit\u00e4t Rostock","place":["Germany"]}]},{"given":"Isabel","family":"Brusca","sequence":"additional","affiliation":[{"name":"University of Zaragoza","place":["Spain"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-4660-5457","authenticated-orcid":false,"given":"Eugenio","family":"Anessi-Pessina","sequence":"additional","affiliation":[{"name":"Universit\u00e0 Cattolica del Sacro Cuore","place":["Milan, Italy"]}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-4850-2387","authenticated-orcid":false,"given":"Susana","family":"Jorge","sequence":"additional","affiliation":[{"name":"University of Coimbra","place":["Portugal"]}]},{"given":"Mariafrancesca","family":"Sicilia","sequence":"additional","affiliation":[{"name":"University of Bergamo","place":["Italy"]}]}],"member":"301","published-online":{"date-parts":[[2025,6,3]]},"reference":[{"key":"e_1_3_3_2_1","volume-title":"Policy research working papers: 10487","author":"Barron P.","year":"2023","unstructured":"Barron, P., Cord, L., Cuesta, J., Espinoza, S. A., Larson, G., & Woolcock, M. (2023). Social sustainability and the development process: What is it, why does it matter, and how can it be enhanced?. In Policy research working papers: 10487. Washington, DC: World Bank. http:\/\/hdl.handle.net\/10986\/39972"},{"key":"e_1_3_3_3_1","doi-asserted-by":"publisher","DOI":"10.1111\/faam.12411"},{"key":"e_1_3_3_4_1","doi-asserted-by":"publisher","DOI":"10.1080\/09540962.2021.1986957"},{"key":"e_1_3_3_5_1","doi-asserted-by":"publisher","DOI":"10.1108\/SAMPJ-01-2021-0009"},{"key":"e_1_3_3_6_1","doi-asserted-by":"publisher","DOI":"10.1108\/JAOC-11-2020-0183"},{"key":"e_1_3_3_7_1","doi-asserted-by":"publisher","DOI":"10.1080\/14719037.2011.642565"},{"key":"e_1_3_3_8_1","doi-asserted-by":"publisher","DOI":"10.1111\/faam.12424"},{"key":"e_1_3_3_9_1","doi-asserted-by":"publisher","DOI":"10.14195\/978-989-26-2464-8)"},{"key":"e_1_3_3_10_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-08-2018-3629"},{"key":"e_1_3_3_11_1","volume-title":"Our common future","author":"World Commission on Environment and Development","year":"1987","unstructured":"World Commission on Environment and Development. (1987). Our common future. Oxford University Press"}],"container-title":["Public Money & Management"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/09540962.2025.2508294","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,11,4]],"date-time":"2025-11-04T10:10:05Z","timestamp":1762251005000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/09540962.2025.2508294"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2025,6,3]]},"references-count":10,"journal-issue":{"issue":"8","published-print":{"date-parts":[[2025,11,17]]}},"alternative-id":["10.1080\/09540962.2025.2508294"],"URL":"https:\/\/doi.org\/10.1080\/09540962.2025.2508294","relation":{},"ISSN":["0954-0962","1467-9302"],"issn-type":[{"value":"0954-0962","type":"print"},{"value":"1467-9302","type":"electronic"}],"subject":[],"published":{"date-parts":[[2025,6,3]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=rpmm20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=rpmm20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2025-06-03","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}