Existing global ESG models are limited in terms of applicability and predictability, especially
in countries with an unstable environment. On the other hand, utilizing internally made or …

Purpose This study aims to examine the relationship between the corporate social
responsibility (CSR) performance and the readability of annual report. The shareholder …

Calls are repeatedly made on corporations to respond to the challenges facing the planet
from a sustainable development perspective and governments take solace in the idea that …

Purpose It is difficult for corporate sustainability reporting (CSR) to provide accountability to
stakeholders. This paper assesses whether accountability-based CSR systems can be …

Purpose This paper aims to explore the extent to which global reporting initiative (GRI)
standards reflect the material concerns of stakeholders in develo** countries, with …

Global initiatives indicate that nations wish to monitor changes in the economic,
environmental, and social values when managing their national assets, including their …

This paper considers an alternative way of gathering and evaluating information on
corporate social responsibility (CSR) and the actions taken towards sustainable …

Purpose This paper aims to examine whether the disclosure obligations in areas of water
stress required under the revised Global Reporting Initiative standard (GRI) 303 Water and …

Spotlight Accounting is an emerging concept and practice that redistributes the existing
locus of control over an organization's accounting, accountability and governance (AAG) …

Motivation: The dissemination of the concept of sustainable development has resulted in the
social issue becoming an important area of non-financial reporting. However, the complexity …