AN ASSESSMENT OF SUSTAINABILITY REPORTING IN INTERNATIONAL ACCOUNTING CONTEXTS
ABSTRACT
The study aims to assess (1) the extent of sustainability reporting among international companies, (2) the role of accountants in preparing sustainability reports, and (3) the impact of sustainability reporting on stakeholder perception. The survey research design is justified as it facilitates the collection of data from a wide range of accounting professionals involved in sustainability reporting. A sample size of 300 respondents was determined using Taro Yamane's formula, ensuring a representative and adequate sample. The case study is centered in Abuja, Nigeria, a region with a growing emphasis on corporate sustainability practices. The reliability coefficient score of the survey instrument is 0.90, indicating excellent internal consistency. Findings show that sustainability reporting is increasingly becoming an integral part of international accounting practices, with accountants playing a key role in the preparation and verification of these reports. Recommendations include the need for standardized sustainability reporting frameworks and ongoing education for accountants in sustainability principles to enhance the credibility and usefulness of sustainability reports.
ABSTRACT
This study presents the assessment of water quality of hand-dug wells in Katcha Local Government Area of Niger State, North Cent...
Background of the Study
Network redundancy is a critical component of modern campus networks, especially in institutions li...
Background of the Study
Telecommunications firms are increasingly utilizing information technology (IT) innovations such...
Background of the Study
Customer satisfaction is a fundamental pillar for building brand loyalty, particularly in the service sector wher...
Background of the Study
Business Process Outsourcing (BPO) has gained increasing relevance in today’s competitive banking environme...
ABSTRACT
The present study was designed to compare the effects of the Direct Method and the Discovery Method on students’ main idea...
Background of the study
Digital marketing integration has revolutionized customer experience by merging various digital ch...
ABSTRACT
This study was carried out on the evaluation of the factor affecting growth of indigenous buil...
ABSTRACT
This study investigated the effect of Powerpoint presentationon the academic performance of senior secondary school students in...
Background of the Study
Investments in health infrastructure, including the construction and modernization of hospitals, cl...