Khemir, Souhir; Baccouche, Chedli; Ayadi, Salma Damak - In: Journal of Applied Accounting Research 20 (2019) 4, pp. 458-480
Purpose: In addition to financial reporting, more and more companies report environmental, social and governance (ESG) information in emerging countries. This practice is intended to fulfill the information needs of all the company’s stakeholders, and more specifically the investors. The...