HIGHLIGHTS
SUMMARY
The authors addressed the case of sustainability disclosure, with a specific focus on sustainability reporting in the context of supply chains. The paper refers to sustainability accounting as a synonym of non-financial accounting with the awareness that it may be further operationalized withing its main three components of sustainability information (SI), sustainability disclosure (SD), and sustainability reporting (SR). Why a study on blockchain technology might be relevant in the field of sustainability reporting and disclosure? Despite the role of audit and certification to guarantee that both data and reporting issues are safe from . . .
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