ACCOUNTANTS’ ROLES IN SUSTAINABILITY ACCOUNTING AND REPORTING: THE PRELIMINARY FINDINGS
Sustainability accounting and reporting (SAR) involves the corporate disclosure and documentation of environmental, social, and economic factors to assess the performance of firms. The evolution of SAR concepts is a result of the increasing importance placed on corporate accountability and transpare...
Published in: | Corporate Governance and Organizational Behavior Review |
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Main Author: | |
Format: | Article |
Language: | English |
Published: |
Virtus Interpress
2024
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Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85190473926&doi=10.22495%2fcgobrv8i2p5&partnerID=40&md5=f9112fa8dba475f7066bd4a4a611aa9a |