Moolman, Anneke Maré; Fouché, Jaco Paulus; Leendertz, … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … first, according to the researchers' knowledge, to propose corporate reporting guidelines to inform stakeholders of … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate …