Md. Shahriya Mannan

Sustainability Reporting Practices in Developing Countries: A Critical Narrative Review of Determinants, Regulation, Credibility and Global Standardisation

Md. Shahriya Mannan, Sharmin Akter, Md. Kamrul Hassan Tuhin & Md. Taharim Ahmed · Asian Journal of Economics, Business and Accounting · 2026

Sustainability reporting has spread rapidly beyond the industrialised economies in which it originated, and securities regulators, central banks and stock exchanges across Asia, Africa and Latin America now require or encourage companies to disclose environmental, social and gove...