Business, Management and Accounting
5 years ago

Kazakhstani companies significantly improve sustainability reporting with key determinants.

1 view
Journal of Accounting in Emerging Economies
Determinants of GRI-based sustainability reporting: evidence from an emerging economy
Nurlan Orazalin, Monowar Mahmood

Paper Summary

The article investigates sustainability reporting by companies in Kazakhstan using the Global Reporting Initiative framework. Factors like stand-alone reporting, profitability, size, and auditor type influence the quality of sustainability disclosures. The study suggests that following GRI guidelines can improve sustainability reporting in emerging economies like Kazakhstan.

Related papers

Business, Management and Accounting
2 years ago

Sales growth and leverage significantly impact company profitability in telecommunications sector.

Financial Management
Corporate Governance
Covid-19 SME Impact
2 views
Business, Management and Accounting
2 years ago

Boosting Telecom Profits: Liquidity, Leverage, and Activity Key Factors Revealed

Financial Management
Corporate Governance
Working Capital
Business, Management and Accounting
3 years ago

Profitable manufacturing companies in Indonesia boost dividends, benefiting shareholders.

Financial Management
Corporate Governance
Leadership Impact