Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices

PurposeThe purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the r...

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Veröffentlicht in:	Journal of accounting in emerging economies 2021-03, Vol.11 (2), p.194-215
1. Verfasser:	Tauringana, Venancio
Format:	Artikel
Sprache:	eng
Schlagworte:	Annual reports Content analysis Developing countries Evidence-based practice ISO standards LDCs Legitimacy Literature reviews Social responsibility Sustainability reporting Sustainable development Trends
Online-Zugang:	Volltext
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