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https://doi.org/10.1002/bse.729

has been cited by the following article:

• TITLE: Emerging Trends in Sustainability Reporting (SR): Comparative Literature Review in Developed, Developing and GCC Countries

  AUTHORS: Hassan Mousa Haidar, Rabia Minatullah Sohail, Shatha Mohammed Al Qurashi

  KEYWORDS: Sustainability Reporting, International Institute for Sustainable Development (IISD), Global Reporting Initiate (GRI), UN Global Compact (UNGC), Organization for Economic Co-operation and Development (OECD)

  JOURNAL NAME: Open Journal of Business and Management, Vol.9 No.6, November 2, 2021

  ABSTRACT: This paper aims to investigate the emergence and practices of sustainability reporting (SR) in developed, developing and GCC countries, as well as the various users of sustainability reports. To gain thorough insights on the regulatory guidelines that govern SR practices, the paper deeds the SR standards and related frameworks. Furthermore, the paper looks at SR motivations to ascertain the impact of stakeholders, regulations, and rankings on SR practices of a company. Profoundly, a review of literature on SR practices in developed, developing and GCC countries is conducted to identify and substantiate an academic research gap. The major findings of this paper contribute to displaying that the extent of SR reporting motives and practices is pointedly differentiated between developed, developing and GCC countries due to cultural factors, legitimacy concerns and country-level perspectives, however GCC countries have gained enhanced impetus due to the legislative nature of private and public industries.