Qian, Wei; Tilt, Carol; Belal, Ataur - In: Accounting, Auditing & Accountability Journal 34 (2021) 5, pp. 1021-1050
) in the context of developing countries and to offer insights for the latest research in this field. It also provides an …. Findings: The overview reveals that only 43 SEA papers addressing contextual challenges of developing countries have been …, although developing countries are particularly exposed to the threats of climate change, water pollution and biodiversity loss …