Inusah Sulemana

1 Introduction In the past two decades, there has been a paradigm shift in the global business environment towards sustainability, ecological accountability, and corporate transparency (Atkins and McBride 2023).

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1. Introduction Sustainability Reporting (SR) has gained popularity worldwide following the Brundtland Report in 1987, where the integration of human and ecological development concerns came to light. The term “environment social and governance (ESG)” is primarily used in the capital markets to refer to issues that investors consider to assess a company’s capacity to manage risks associated with sustainability and to spot new opportunities for generating long-term value for stakeholders [].