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Why Pakistani small and medium enterprises are not reporting on sustainability practices?

Mahmood, Zeeshan; Kouser, Rehana; Hassan, Ibn e; Iqbal, … - In: Pakistan journal of commerce and social sciences 11 (2017) 1, pp. 389-405

This paper seeks to understand why Pakistani SMEs are not reporting on sustainability practices. Also, this paper aims … to understand the sustainability reporting patterns of SMEs worldwide. Out of 190 sustainability reports, published by … there is a lack of awareness about sustainability reporting. Also, there are some implementation issues, lack of training …

Persistent link: https://www.econbiz.de/10011930331

Materiality as a sustainability accounting concept : three definitional streams and critiques

Zhou, Yining - In: Corporate ownership & control : international … 15 (2017/2018) 1, pp. 83-89

Persistent link: https://www.econbiz.de/10011892975

Exploring the relationship between sustainability reporting and sustainability management practices

Pérez-López, Diego; Moreno-Romero, Ana; Barkemeyer, Ralf - In: Business strategy and the environment 24 (2015) 8, pp. 720-734

Persistent link: https://www.econbiz.de/10011457642

Application of principles from the International <IR> Framework for including sustainability disclosures within South African integrated reports

Herbert, Shelly; Graham, Mark - In: South African journal of accounting research 35 (2021) 1, pp. 42-68

Persistent link: https://www.econbiz.de/10012384055

CSR disclosure and corporate sustainability : evidence from the Shenzhen Stock Exchange

Yekini, Kemi; Li, Han; Ohalehi, Paschal; … - In: International journal of business governance & ethics : … 13 (2019) 3, pp. 300-322

Persistent link: https://www.econbiz.de/10012106082

An empirical analysis of the effects of integrated reporting on sustainability management : exploring the link between climate change reporting and management performance

Kannenberg, Linda - 2019

sustainability reporting. Its transformative qualities concerning informational structures as well as communication and decision …Integrated Reporting, Sustainability Management, Sustainability Reporting, GHG Accounting, International Integrated …Integrated Reporting (IR) is a fairly new form of corporate reporting that intends to consolidate financial and …

Persistent link: https://www.econbiz.de/10012250153