propitious sustainability initiatives and reporting of Western economies are not practised in the developing world. Unlike … Sensitive Industries (ESI) in which environmental policies seemingly make sustainability reporting quasi-mandatory. …This study compares the quality of Corporate Social Responsibility (CSR) practices and reporting of firms operating in …

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: What is understood by sustainability accounting, as well as which terms are used in …