Sustainability recommendations of national and international development organizations
| Name of organization | Sustainability recommendations | Citation sources |
|---|---|---|
| AICPA | TBL | 2021 and 2017 |
| AICPA | Sarbanes-Oxley Act Environmental and Social Reporting | 2018 and 2014 |
| Deloitte and Touche | Sarbanes-Oxley Act | 2022 |
| Deloitte and Touche | Assurance of DJSI Index | 2021 |
| FASB | Evolution of Sustainability accounting | 2022 |
| GRI | GRI three G’s- economic, Environmental and social Performance | 2021 and 2020 |
| IBRD | SSA- Social Impact Analysis Reporting | 2023 |
| KPMG | Inclusive reporting | 2023 |
| KPMG | Going concern | 2022 |
| Morgan Stanley | Sustainability ESG Index | 2022 and 2021 |
| PriceWater House | Sarbanes-Oxley Act | 2010 |
| SEC | Sarbanes-Oxley Act | 2023 and 2010 |
| Shell Oil Company | Sustainability reporting | 2021 |
| USFGA | Environmental legislation/Protection | 2023, 2022, 2012 and 2001 |
| Name of organization | Sustainability recommendations | Citation sources |
|---|---|---|
| AICPA | TBL | 2021 and 2017 |
| AICPA | Sarbanes-Oxley Act Environmental and Social Reporting | 2018 and 2014 |
| Deloitte and Touche | Sarbanes-Oxley Act | 2022 |
| Deloitte and Touche | Assurance of DJSI Index | 2021 |
| FASB | Evolution of Sustainability accounting | 2022 |
| GRI | GRI three G’s- economic, Environmental and social Performance | 2021 and 2020 |
| IBRD | SSA- Social Impact Analysis Reporting | 2023 |
| KPMG | Inclusive reporting | 2023 |
| KPMG | Going concern | 2022 |
| Morgan Stanley | Sustainability ESG Index | 2022 and 2021 |
| PriceWater House | Sarbanes-Oxley Act | 2010 |
| SEC | Sarbanes-Oxley Act | 2023 and 2010 |
| Shell Oil Company | Sustainability reporting | 2021 |
| USFGA | Environmental legislation/Protection | 2023, 2022, 2012 and 2001 |
Source(s): Table by authors
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