The purpose of the study was to observe how Small and Medium-sized Enterprises (SMEs)
struggle to develop the sustainability reports that are today important and required by …

Policymakers, academics, and practitioners are increasingly discussing non-financial
reporting (NFR) initiatives, ie, reporting initiatives that are related to environmental and …

The concept of sustainability reporting is now an essential tool through which organisations
demonstrate accountability to their stakeholders. The increasing market pressure coupled …

Sustainability reporting has become a topical issue in recent years as it is no longer enough
to make claims about the sustainability level of companies, but it is also necessary to …

With increasing impacts of climate change in recent years, resulting from changes in
temperature and climate patterns due to anthropogenic actions, the search for mitigation …

This study aims to examine the relationship between the corporate governance structure
and sustainability disclosure in Turkish business. To measure the impact of the board of …

This paper aims to systematize the research field of sustainability reporting (SR) in
Indonesia. The paper reviews the development of research at SR, provides a critique of past …

The main objective of this research is to analyze the financial performance of companies that
have participated in Indonesia Sustainability Reporting Awards (ISRA) competitions in 2009 …

This study seeks to examine and identify the impact of sustainability reporting (SR) on the
financial performance (FP) of listed companies in Sri Lanka. Data were collected from …

The purpose of this research is to develop a sale accounting information system in the
Village-Owned Enterprises (BUM Desa Satia), especially sales which are source of income …