Ali, Irshad; Fukofuka, Peni T.; Narayan, Anil K. - In: Sustainability Accounting, Management and Policy Journal 14 (2023) 4, pp. 776-791
Purpose The aim of this paper is to provide critical reflections on the role of standard setters and the endeavours of various organisations to provide sustainability reporting standards. Design/methodology/approach The authors’ critical reflections are informed by the literature and websites...