SOCIAL ACCOUNTING

Abad-Itoiz, N., Solórzano García, M., & Hernández-Marí, D. (2024). Innovative approaches to social impact measurement: a focus on the potential of artificial intelligence solutions. Social Enterprise Journal. https://doi.org/10.1108/sej-03-2024-0050

Abbas, Q., Alyas, T., Alghamdi, T. M., Alkhodre, A., Albouq, S., Niazi, M., & Tabassum, N. (2024). Redefining governance: A critical analysis of sustainability transformation in e-governance. Frontiers in Big Data, 7. https://doi.org/10.3389/fdata.2024.1349116

Abbood, S. I., & Al-Mashkoor, I. A. S. (2024). The Impact of Accounting Disclosure of Social Responsibility Costs on the Media Content of Financial Statements. Journal of Lifestyle and SDGs Review, 4(4), e04296. https://doi.org/10.47172/2965-730x.sdgsreview. v4.n04.pe04296

Abdalla, Y. A., Nabiha, A. K. S., & Shahbudin, A. S. Md. (2014). Social and Environmental Accounting Research: The Way Forward. https://scispace.com/papers/social-and-environmental-accounting-research-the-way-forward-178kfaxdle?utm_source=scholar.google.com&utm_content=insights_citation

Abdelhalim, A. M. (2023). How management accounting practices integrate with big data analytics and its impact on corporate sustainability. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/jfra-01-2023-0053

Abdelhedi, I. T., & Zouari, S. (2020). Agriculture and Food Security in North Africa: a Theoretical and Empirical Approach. Journal of The Knowledge Economy, 11(1), 193–210. https://doi.org/10.1007/S13132-018-0528-Y

Abdelraheem, A. A. E. (2023). The Effect of Corporate Social Responsibility Dimensions on Accounting Information Quality, Empirical Study in Saudia Arabia. https://doi.org/10.20944/ preprints202312.1001.v1

Abdulhafedh, A. (2021). The Analysis of a Corporate Sustainability. 3(1), 6–11. https://doi.org/10.12691/JCD-3-1-2

Abdul-Jabbar, J. (2022). The Theory of Accountability and Freedom in the View of the Judge, Abdul-Jabbar. Govarî Qeła, 7(3). https://doi.org/10.25212/lfu.qzj.7.3.32

Abrar, C. R., Reza, Md. S., & Sward, J. (2014). Internal Migrant Workers and the Construction Sector in Bangladesh: Tackling Informality and Exploitative Labour Practices. https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14953

Abreu, M. C. S. de, Albuquerque, S. C., & Oliveira, M. C. (2016). Institutional pressures on disclosure of carbon control issues by oil and gas companies. Biotechnologie, Agronomie, Société et Environnement, 13(1), 79–91. https://doi.org/10.4013/BASE.2016.131.06

Abubakar, M., & Ahamad, S. (2023). Blockchain Based Platform for Carbon Credit. NIET Journal of Engineering and Technology. https://doi.org/10.62797/njet.vol.12.issue.01w.001

Abulkhair, M. F. (2025). Factors Affecting Sustainable Consumption in the Era of Consumerism: An Empirical Study in the Context of Circular Economy. Journal of Informatics Education and Research, 5(1). https://doi.org/10.52783/jier.v5i1.2006

Achenbach, M. (2021). Transparency of Climate-Related Risks and Opportunities: Determinants Influencing the Disclosure in Line with the Task Force on Climate-Related Financial Disclosures. https://doi.org/10.5334/GLO.32

Ackers, B. (2015). Ethical considerations of corporate social responsibility - A South African perspective. South African Journal of Business Management, 46(1), 11–21. https://doi.org/10.4102/SAJBM.V46I1.79

Ackers, B., & Grobbelaar, S. E. (2022). The impact of the integrated reporting framework on corporate social responsibility (CSR) disclosures – the case of South African mining companies. Social Responsibility Journal, 18(6), 1106–1127. https://doi.org/10.1108/SRJ-12-2020-0508

Adams, S., Tweedie, D., & Muir, K. (2020). Social impact reporting in the public interest: The case of accounting standardisation. Qualitative Research in Accounting & Management. https://doi.org/10.1108/QRAM-02-2019-0026

Adekanmi, A., & Apalowowa, O. D. (2023). Climate Risk Disclosure and Financial Reporting Quality of Non-Financial Firms in Nigeria. Journal of Innovations. https://doi.org/10.62470 /1a258217

Adelakun, B. O., Antwi, B. O., Ntiakoh, A., & Eziefule, A. O. (2024). Leveraging AI for sustainable accounting: Developing models for environmental impact assessment and reporting. Finance & Accounting Research Journal. https://doi.org/10.51594/farj.v6i6.1234

Adelakun, B. O., Antwi, B. O., Ntiakoh, A., & Eziefule, A. O. (2024). Leveraging AI for sustainable accounting: Developing models for environmental impact assessment and reporting. Finance & Accounting Research Journal. https://doi.org/10.51594/farj.v6i6.1234

Adelakun, B. O., Majekodunmi, T. G., & Akintoye, O. S. (2024). AI and ethical accounting: Navigating challenges and opportunities. International Journal of Advanced Economics. https://doi.org/10.51594/ijae.v6i6.1230

Adelle, C., & Russel, D. (2013). Climate Policy Integration: A Case of Déjà Vu? Environmental Policy and Governance, 23(1), 1–12. https://doi.org/10.1002/EET.1601

Adhariani, D. (2022). Microfinance and the role of accounting in supporting family-resilience-based women’s empowerment. The Qualitative Report. https://doi.org/10.46743/2160-3715/2022.4249

Adigun, O. A., Falola, B. O., Esebre, S. D., Wada, I., Adewuyi, A. T., Olajide, T. D., & Oladokun, P. (2024). Enhancing carbon markets with fintech innovations: The role of artificial intelligence and blockchain. World Journal of Advanced Research and Reviews. https://doi.org/10.30574/wjarr.2024.23.2.2387

Adow, A. H. (2024). Green accounting standards and environmental sustainability in Alkharj: Mediating role of social performance. Uncertain Supply Chain Management. https://doi.org/10.5267/j.uscm.2024.6.003

Advantages and problems of IFRS implementation within the framework of unification of the financial reporting process. (2022). 2, 305–312. https://doi.org/10.46914/1562-2959-2022-1-2-305-312

Afifah, I., Febrianti, I., Amal, S., Said, D., Damayanti, R. A., & Syarifuddin. (2024). Green Accounting, Green Innovation, and Emission Carbon Disclosure: A Literature Study. International Journal of Economics, Business Management and Accounting (IJEBMA). https://doi.org/10.59890/ijebma.v6i2.1972

Afolabi, A., Amosun, O. O., Okunade, S., & Agbor, M. N. (2024). Environmental Accounting Disclosures and Financial Performance of Listed Oil and Gas Companies in Nigeria: An Application of Driscoll-Kraay Standard Errors Approach. https://doi.org/10.20944/preprints202403.1553.v1

Afolabi, A., Galli, F., & Garengo, P. (2023). Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting. Journal of Applied Accounting Research, 24(3), 456-472. https://doi.org/10.1108/JAAR-08-2023-0250

Afrindo, A. (2014). Strategi advokasi berjejaring terhadap tenaga kerja indonesia oleh serikat buruh migran indonesia (sbmi) malang. 1(2), 108719. https://www.neliti.com/ publications/108719/strategi-advokasi-berjejaring-terhadap-tenaga-kerja-indonesia-oleh-serikat-buruh

Agarwal, R., & Singh, S. (2021). An Impact Of Corporate Social Responsibility Initiatives On Organizational Performance In It Companies. Turkish Online Journal of Qualitative Inquiry, 12(7), 5857–5868. https://tojqi.net/index.php/journal/article/view/4760/3336

Agarwal, U., Rishiwal, V., Shiblee, M., Yadav, M., & Tanwar, S. (2024). Blockchain-based intelligent tracing of food grain crops from production to delivery. Peer-to-Peer Networking and Applications, 17, 3722–3749. https://doi.org/10.1007/s12083-024-01780-1

Aggarwal, S. (2024). Enhancing supply chain sustainability: The role of blockchain and digital technologies. International Journal For Multidisciplinary Research. https://doi.org/ 10.36948/ijfmr .2024.v06i05.28451

Agrawal, A., & Hockerts, K. (2019). Impact investing strategy: Managing conflicts between impact investor and investee social enterprise. Sustainability. https://doi.org/10.3390/ SU11154117

Agrawal, A., & Jespersen, K. (2023). How do impact investors evaluate an investee social enterprise? A framework of impact investing process. Journal of Entrepreneurship in Emerging Economies. https://doi.org/10.1108/jeee-04-2022-0129

Agu, E. E., Abhulimen, A. O., Obiki-Osafiele, A. N., Osundare, O. S., Adeniran, I. A., & Efunniyi, C. P. (2024). Discussing ethical considerations and solutions for ensuring fairness in AI-driven financial services. International Journal of Frontline Research in Multidisciplinary Studies. https://doi.org/10.56355/ijfrms.2024.3.2.0024

Aguilar-Agudo, A., Herruzo-Cabrera, J., Ochoa-Sepúlveda, J. J., & Pino-Osuna, M. J. (2019). Retorno social de la inversión (SROI) en tratamientos psicológicos basados en la evidencia. Clínica y Salud, 30(1), 13–20. https://doi.org/10.5093/CLYSA2019A4

Aguirre, R. J. (2017). Contabilidad: entre la responsabilidad social y el interés público. 10(17), 219–234. https://doi.org/10.18041/1900-0642/CRITERIOLIBRE.2012V10N17.1149

Agustina, I., Rahmanu, I., Saputri, H., & Tahang, M. (2024). The strategic role of environmental accounting in promoting business sustainability in Indonesia. Jurnal ASIK: Jurnal Administrasi, Bisnis, Ilmu Manajemen & Kependidikan. https://doi.org/10.59639 /asik.v2i3.71

Agustini, A., & Arifa, C. (2024). Climate Change Accounting and Disclosure: a Systematic Literature Review. The Indonesian Accounting Review. https://doi.org/10.14414 /tiar.v14i1.3829

Ahmad, V., Goyal, L., Arora, M., Kumar, R., Chythanya, K. R., & Chaudhary, S. (2023). The impact of AI on sustainability reporting in accounting. 2023 6th International Conference on Contemporary Computing and Informatics (IC3I). https://doi.org/10.1109/ IC3I59117.2023.10397863

Ahsan, M. J., & Khalid, M. H. (2024). Linking corporate social responsibility to organizational commitment: the role of employee job satisfaction. Journal of Global Responsibility. https://doi.org/10.1108/jgr-01-2023-0012

Aibar-Guzmán, B., & Aibar-Guzmán, C. (2023). Editorial for the Special Issue “Business Strategies Concerning the Sustainable Development Goals and the SDG Compass.” Sustainability, 15(3), 2506. https://doi.org/10.3390/su15032506

Aiello, M. A., & Angelico, C. (2022). Climate change and credit risk: the effect of carbon tax policy on Italian banks’ business loan default. Journal of Policy Modeling. https://doi.org/10.1016/j.jpolmod.2022.11.007

Akhtar, S., Baig, S. F., Saif, S., Mahmood, A., & Ahmad, S. (2017). Five Year Carbon Footprint of a Textile Industry: A Podium to Incorporate Sustainability. Nature Environment and Pollution Technology, 16, 125–132. Link

Akpan, J. U., & Oluwagbade, O. (2024). Social and Environmental Responsibility in Accounting: Beyond Financial Metrics. International Journal of Social Sciences and Management Research. https://doi.org/10.56201/ijssmr.v9.no9.2023.pg163.188

Al-’Aroud, S. F. (2014). The Impact of Adopting the International Financial Reporting Standards on the Disclosure of the Social Responsibility Accounting in the Jordanian Pharmaceutical Joint-Stock Public Companies. Research Journal of Finance and Accounting, 5(24), 28–43. https://www.iiste.org/Journals/index.php/RJFA/article/download/18492/19037

Al-Adeem, K. (2020). Cultural challenges for countries implementing International Financial Reporting Standards without contributing to their creation. 1(1), 66. https://doi.org/ 10.1504/AJAAF.2020.10028476

Aladwey, L., & Alsudays, R. A. (2024). Does Sustainability and Environmental disclosure matter in Saudi Arabia? Insights from a Stakeholders’ Perspective. https://doi.org/10.21203/rs.3.rs-4107918/v1

Alarco, G. (2020). Public policies promoting the informal sector: Effects on incomes, employment and economic growth. Structural Change and Economic Dynamics, 55, 1–14. https://doi.org/10.1016/j.strueco.2020.06.004

Albertin, A. G. (2018). Legal Protection Towards Workers Under Collective Labor Agreement. 3(2), 88–96. https://doi.org/10.22225/JN.3.2.745.88-96

Alfartoosi, A. M. H., Hatef, S. H., Negm, H. A. H., & Abdel Hussein, M. M. (2024). The Carbon Footprint and Its Impact on Sustainable Accounting: An Exploratory Study. International Journal of Business and Management Sciences. https://doi.org/10.55640/ijbms-04-05-17

Alfatlah, H., Othman, R., Basiruddin, R., & Almagtome, A. (2022). Taxation as a strategy for circular economy through sustainability reporting: The agency theory perspective. Webology. https://doi.org/10.14704/web/v19i1/web19354

Ali, A. U., & Hasanah, U. (2024). Adaptation of organizational culture in supporting digital transformation in accounting. JURNAL MUTIARA MANAJEMEN. https://doi.org/10.51544/ jmm.v9i2.5580

Ali, M., FerdausurRahman, M., Bhuiyan, A., & Sina, A. (2014). Microfinancing impacts on socio-economic development: An empirical study of Grameen Bank in Bangladesh. Advances in Environmental Biology, 8, 554–562.

Alim, M., & Destriana, U. (2019). Pengaruh kepemilikan institusional, komite audit dan ukuran perusahaan terhadap kinerja perusahaan. 5(1). https://doi.org/10.31000/JMB.V5I1.1990

Alkayed, H. and Omar, B.F. (2023), "Determinants of the extent and quality of corporate social responsibility disclosure in the industrial and services sectors: the case of Jordan", Journal of Financial Reporting and Accounting, Vol. 21 No. 5, pp. 1206-1245. https://doi.org/ 10.1108/JFRA-05-2021-0133

Alkhalil, M., Turkmani, R., Gharibah, M., Patel, P., & Mehchy, Z. (2024). Capturing sources of health system legitimacy in fragmented conflict zones under different governance models. A case study of northwest Syria. https://doi.org/10.21203/rs.3.rs-3972661/v1

Alkhayareen, A. R. (2023). Evaluation of the International Labor Organization project in Qatar. QScience Connect, 2023(1). https://doi.org/10.5339/connect.2023.spt.2

Allawi, M., & Mousto, N. I. (2017). The role of the government accounting system in assessing the response of the public budget to the social requirements. Journal of Accounting Studies, 2(1), 59–106.

Allen, E. I. (2020). Financial Sustainability Strategies of Religious Nonprofit Organizations. https://scholarworks.waldenu.edu/cgi/viewcontent.cgi?article=9258&context=dissertations

Almadadha, R. (2024). Blockchain Technology in Financial Accounting: Enhancing Transparency, Security, and ESG Reporting. Blockchains. https://doi.org/10.3390/blockchains2030015

Almadadha, R. (2024). Blockchain Technology in Financial Accounting: Enhancing Transparency, Security, and ESG Reporting. Blockchains. https://doi.org/10.3390/blockchains2030015

Al-Mahdi, A., Rahman, O., & Karim, L. (2024). Sustainable Supply Chain Management and Its Impact On Corporate Performance. International Journal of Economics and Management Sciences. https://doi.org/10.61132/ijems.v1i1.323

Almannaee, R. (2014). Migrant Workers in the Construction Industry in United Arab Emirates (UAE): The role of the Ministries of Labour and Foreign Affairs in enforcing fair payments and minimum wages. https://thesis.eur.nl/pub/17415/Reema-Almannaee.pdf

Al-Mutawa, B., & Al Mubarak, M. M. S. (2023). Impact of cloud computing as a digital technology on SMEs sustainability. Competitiveness Review: An International Business Journal. https://doi.org/10.1108/cr-09-2022-0142

Alonge, E. O., Dudu, O. F., & Alao, O. B. (2024). The impact of digital transformation on financial reporting and accountability in emerging markets. International Journal of Science and Technology Research Archive. https://doi.org/10.53771/ijstra.2024.7.2.0061

Alotaibi, E., Khallaf, A., Abdallah, A. A., Zoubi, T. A., & Alnesafi, A. (2024). Blockchain-Driven Carbon Accountability in Supply Chains. Sustainability. https://doi.org/10.3390/su16 2410872

Alowais, A. (2024). Strategic decisions between short-term profit and sustainability. Retrieved from https://www.researchgate.net/publication/349710443_Strategic_Decisions_between_Short-Term_Profit_and_Sustainability

Alpana, A. (2014). CSR standards and guidelines: An Analytical review. IOSR Journal of Economics and Finance, 3(4), 52–60. https://doi.org/10.9790/5933-0345260

Alsaifi, K., Elnahass, M., & Salama, A. (2020). Carbon disclosure and financial performance: UK environmental policy. Business Strategy and The Environment, 29(2), 711–726. https://doi.org/10.1002/bse.2426

Al-Shaer, H., & Zaman, M. (2018). Credibility of sustainability reports: The contribution of audit committees. Business Strategy and The Environment, 27(7), 973–986. https://doi.org/ 10.1002/BSE.2046

Alshahrani, S. (2014). Environment for Social Responsibility and Standards for Business Transparency and Quality.

Alshbili, I., Elamer, A. A., Elamer, A. A., & Moustafa, M. W. (2020). Social and Environmental Reporting, Sustainable Development and Institutional Voids: Evidence from a Developing Country. Social Science Research Network. https://doi.org/10.2139/SSRN.3732179

Alya, S., & Yuliati, Y. (2022). The effect of accounting information systems, internal control, and organizational culture on employee performance. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi). https://doi.org/10.36555/jasa.v6i2.1862

Amaechi, E. P., & Nwankwoeke, E. M. (2017). Must firms adopt environmental accounting? Adoption challenges in Nigeria. Trends Economics and Management, 11(30), 9–19. https://doi.org/10.13164/TRENDS.2017.30.9

Amalia, M. M. (2023). Enhancing accountability and transparency in the public sector: A comprehensive review of public sector accounting practices. The ES Accounting And Finance. https://doi.org/10.58812/esaf.v1i03.105

Amar, J., Demaria, S., & Rigot, S. (2022). Enhancing Financial Transparency to Mitigate Climate Change: Toward a Climate Risks and Opportunities Reporting Index. Environmental Modeling & Assessment, 27, 425–439. https://doi.org/10.1007/s10666-021-09800-7

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Ambarsari, S. D., Ambarwati, S. D., & Hwihanus, H. (2024). The role of green accounting in promoting corporate sustainability. International Journal of Economics, Commerce, and Management. https://doi.org/10.62951/ijecm.v1i3.106

Ameli, N., Drummond, P., Bisaro, A., Grubb, M., & Chenet, H. (2019). Climate finance and disclosure for institutional investors: Why transparency is not enough. Climatic Change, 160(4), 565–589. https://doi.org/10.1007/s10584-019-02542-2

Amin, F. B., & Uddin, S. (2018). Microfinance-economic growth nexus: A case study on Grameen Bank in Bangladesh. International Journal of Islamic Economics and Finance, 1(1), 25–38. https://doi.org/10.18196/IJIEF.112

Amin, H., Kadri, M. H., & Raja Ahmad, R. A. (2024). The influence of sustainability reporting in enhancing firm value. Information Management and Business Review. https://doi.org/ 10.22610/imbr.v16i3(i).3803

Amin, Md., Islam, Md. R., & Halim, Md. A. (2022). Sustainability Reporting Based on GRI Indicators. Journal of Sustainable Business and Economics, 5(1). https://doi.org/10.30564 /jsbe.v5i1.2

Amirabadi, M. (2023). Perspectives on implementing AI in resource management. Journal of Resource Management and Decision Engineering. https://doi.org/ 10.61838/kman.jrmde.2.3.3

Amis, J., Barney, J. B., Mahoney, J. T., & Wang, H. (2020). Why we need a theory of stakeholder governance-and why this is a hard problem. Academy of Management Review, 45(3), 499–503. https://doi.org/10.5465/AMR.2020.0181

An, E. (2023). Accelerating sustainability through better reporting. Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/sampj-08-2022-0453

Anand, J., & Sundaram, N. (2025). The Impact of CSR-Induced Happiness on Sustainable Consumption Behavior (SDG 12): Exploring the Mediating Role of Customer-Company Identification. Journal of Lifestyle and SDGs Review, 5(1), e04209. https://doi.org/10.47172/2965-730x.sdgsreview.v5.n01.pe04209

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