de Villiers, Charl; Hsiao, Pei-Chi Kelly; Zambon, Stefano; … - 2022
Purpose – This paper develops a conceptual framework for extended external reporting (EER) influences (EERI), including Sustainability, Non-Financial, Integrated, and Value Reporting. Using the Environmental Legitimacy, Accountability, and Proactivity (ELAP) framework as the base, we modify...