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 …

Traditional accounting has lost its instrumental ability of entailing the informational dimensions that are requested … in the process of comprehending the phenomenon of identifying and reporting entity's activity in the context of … accounting must be reconfigured in a larger context under the subtle influence of social and environmental attractors. Therefore …

Prior studies show that corporate social responsibility (CSR) reporting is informative to investors but lacks … greater CSR reporting credibility. We find that audit fees are positively associated with the likelihood of standalone CSR … commitment to higher financial reporting quality has the potential to bring positive externality to firms' non …