.... The findings inform policymakers, regulators and corporate leaders about structuring governance mechanisms to advance sustainability accounting and align with SDGs in emerging economies. The global transition toward sustainable development has elevated the strategic role of businesses in addressing...

... the potential to migrate from poor countries to rich ones. Reverse innovation Disruptive innovation Global localization Developing world Needs gaps performance gap Sustainability gap Regulatory gap Preferences gap Marginalized market Emerging economies Innovative infrastructure technologies...