Petcharat, Neungruthai; Zaman, Mahbub - In: Journal of Financial Reporting and Accounting 17 (2019) 4, pp. 671-694
Purpose: This paper aims to examine the reporting on sustainability and the level of compliance with international best practice, the Global Reporting Initiative (GRI), aimed at improving communicative value to users. Design/methodology/approach: Using a qualitative approach, comprising...