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Keywords: Sustainability reporting index
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Journal Articles
Journal:
Asian Journal of Accounting Research
Asian Journal of Accounting Research (2026) 11 (3): 304–321.
Published: 22 December 2025
... eight years (2016–2023) using a newly developed sustainability reporting index (SRI). Findings The findings suggest that having a sustainability committee is vital in enhancing sustainability reporting, as demonstrated by its strong positive relationship with sustainability reporting disclosure...
