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
The menstrual cycle is affected by so many various factors e.g. stress and changes in diet and iron. Several other...
ABSTRACT
Motivational strategies are ways by which management of an organization exploits to arouse their workers be...
BACKGROUND OF STUDY
Colleges and Universities environments are where students reside and concentrate in...
Background of the study
The modern trend in education and the complex nature of learning and instruction have made the r...
Abstract
One major issue on the front burner of most nations today is how to survive the COVID-19 pandemic by ensuring the mitigation of...
ABSTRACT: This study examined the Impact of Early Childhood Education on Community Development. The objectiv...
Abstract
The study assessed the level of teaching effectiveness of ...
ABSTRACT
The study examined AUN students’ awareness of the All Progressives Congress, APC,use of the social media in the 2015 Niger...
Urban expansion constitutes one of the key agents of land use change with t...
ABSTRACT
This study was conducted to find out the perception of drug use and abuse on student’s behavior in public...