HIGHLIGHTS
SUMMARY
The number of companies paying attention to social and environmental issues in their reporting (also called "sustainability reporting") has considerably increased (KPMG 2017b). Legendre and Coderre found a significant association between sustainability reporting, size and industry, while other studies (for example, Higgins et_al 2018) reported that the institutional dynamic associated with sustainability reporting is not necessarily size-, industry- or geographically based but issues-based. Higgins et_al argue that "irrespective of their size, some firms that operate in industries where reporting is common, or even in countries where reporting is seen to be popular, may . . .
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