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.
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