Sustainability reporting in pandemics: Theoretical development of guidelines for improved reporting

AbstractGiven the pervasive effects that COVID-19 and previous pandemics had on companies, the purpose of this study was to develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was found to be a necessary part of companies’ sustainab...

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Bibliographic Details
Main Authors: Anneke Maré Moolman, Jaco Paulus Fouché, Verona Leendertz
Format: Article
Language:English
Published: Taylor & Francis Group 2023-06-01
Series:Cogent Economics & Finance
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23322039.2023.2246321