Farooq, Muhammad Bilal; Zaman, Rashid; Sarraj, Dania; … - In: Sustainability Accounting, Management and Policy Journal 12 (2021) 5, pp. 965-1002
Purpose: This paper aims to evaluate the extent of materiality assessment disclosures in sustainability reports and their determinants. The study examines the disclosure practices of listed companies based in the member states of the Cooperation Council for the Arab States of the Gulf,...