Theoretical frameworks applied in integrated reporting and sustainability reporting research
Background: Over the last few decades, with the emergence of integrated reporting (IR) and sustainability reporting (SR) as new reporting methods, corporate reporting practices attracted substantial interest as a topic of research. Throughout the literature, many theories have been adopted to explai...
Main Authors: | , |
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Format: | Article |
Language: | English |
Published: |
AOSIS
2022-08-01
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Series: | South African Journal of Economic and Management Sciences |
Subjects: | |
Online Access: | https://sajems.org/index.php/sajems/article/view/4427 |