DOES IFRS S1/S2 ENHANCE ESG DISCLOSURE QUALITYAND INVESTOR CONFIDENCE? A CONCEPTUAL SYNTHESIS
Peter Okoye, Fadzlina Mohd Fahmi, Mazurina Mohd Ali
This study conceptually synthesizes how IFRS S1/S2 can enhance ESG disclosure quality and investor confidence. A systematic review of 44 peer-reviewed articles (2021–2025) identifies comparability, readability, and assurance as key mechanis…