Moolman, Anneke Maré; Fouché, Jaco Paulus; Leendertz, … - In: Cogent economics & finance 11 (2023) 2, pp. 1-21
develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate … the lack of pandemic-related reporting requirements in existing corporate sustainability frameworks, this study is the …