Dissanayake, Dinithi; Kuruppu, Sanjaya; Qian, Wei; … - In: Meditari Accountancy Research 29 (2020) 2, pp. 264-293
Purpose The purpose of this paper is to provide insights into the barriers for sustainability reporting practices in five different countries in the Indo-Pacific region. Design/methodology/approach This paper uses surveys and semi-structured interviews to explore the main barriers faced by the...