Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1:...

Over the last two decades, business has taken a more systematic approach to understanding its impact on all of its stakeholders. Companies are striving to operate in a more sustainable way to improve the environmental, social and economic impact of their activities. Even today, the interest in...