Moolman, Anneke Maré; Fouché, Jaco Paulus; Leendertz, … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … reporting guidelines that specifically require and formalise pandemic-related disclosure, through applying grounded theory. With … first, according to the researchers' knowledge, to propose corporate reporting guidelines to inform stakeholders of …