Evolution of decision usefulness of sustainability reports
This paper provides a historical context to sustainability reporting practices of listed companies by tracing their origin and developments to determine whether such developments have resulted in decision useful reports. Using a literature review, this paper highlights the developments in the sustai...
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Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2017-03-01
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Series: | Environmental Economics |
Online Access: | https://businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/7379/ee_2016_02_Kamala.pdf |