Lee, Ki-Hoon, Schaltegger, Stefan (担当:分担執筆, 範囲:Ch.10 “The Functional Differentiation between the International Integrated Reporting Council (IIRC) and the Global Reporting Initiative (GRI) in the Sphere of Sustainability Reporting”)
Zolin, Maria Bruna, Andréosso-O'Callaghan, Bernadette, Jaussaud, Jacques (担当:分担執筆, 範囲:Ch.7. The Status of Financial Accounting Standards for SMEs in Japan and the Philippines)