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 … found to be a necessary part of companies' sustainability disclosure. However, this is not required by any South African or … international sustainability framework scrutinised by the researchers. Literature proves the wide-ranging effects of pandemics on …