This paper seeks to understand why Pakistani SMEs are not reporting on sustainability practices. Also, this paper aims to understand the sustainability reporting patterns of SMEs worldwide. Out of 190 sustainability reports, published by SMEs around the world, there is not even a single report...

The purpose of this paper is to explore the main actors' views on the current state of sustainability reporting in a developing country context. This qualitative study is based on the interviews of 20 individuals and organizations from Pakistan who were identified as main actors involved in the...

To capture international opportunities of capital accumulation for corporate sector and to contribute in the development of economy, the government of Pakistan acted speedily to harmonize with international financial reporting system immediately after establishment. This study presents a...

This paper explored the linkage between short selling and market stabilization. While financial and economic theory advocates the positive role played by short sellers for market stabilization, short sellers are frequently blamed for causing market decline and increasing the panic in falling...

The main intention of this study is to identify the determinants of economic literacy at university level. The data used in this study was collected by researchers through field survey by randomly selecting 200 students from different departments of the universities located in the Southern part...

This paper analyzes the post-privatization performance and organizational changes of a Pakistani State Owned Enterprise (SOE). Drawing on the concept of sustainable development, this study examines the performance of the firm from three perspectives - economic, social and environmental. The...

This paper seeks to understand why Pakistani SMEs are not reporting on sustainability practices. Also, this paper aims to understand the sustainability reporting patterns of SMEs worldwide. Out of 190 sustainability reports, published by SMEs around the world, there is not even a single report...

The purpose of this paper is to explore the main actors' views on the current state of sustainability reporting in a developing country context. This qualitative study is based on the interviews of 20 individuals and organizations from Pakistan who were identified as main actors involved in the...