The role of accounting and reporting in sustainable development has been gaining prominence over the last few decades. There is advocacy by the sustainability network associations (especially Global Reporting Initiative) that corporate sustainability reporting enables the sustainable development...

Given the pervasive effects that COVID-19 and previous pandemics had on companies, the purpose of this study was to develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was found to be a necessary part of companies'...