develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … found to be a necessary part of companies' sustainability disclosure. However, this is not required by any South African or … international sustainability framework scrutinised by the researchers. Literature proves the wide-ranging effects of pandemics on …

difference between exclusively African market-listed firms and multinationals. Multinationals do not lead in sustainability … propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike … Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. …