18. Kolk, A., & Pinkse, J. (2010). The integration of corporate sustainability in business history: Challenges and opportunities. Business History, 52(1), 151–172. https://doi.org/10.1080/00076790903470806
19. KPMG. (2017). The road ahead. Retrieved from: https://assets.kpmg/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf. (accessed: 15.12.2023)
20. KPMG. (2020). The KPMG Survey of Corporate Responsibility Reporting 2020. Retrieved from: https://kpmg.com/xx/en/home/insights/2020/11/the-time-has-come-survey-of-sustainability-reporting.html. (accessed: 15.12.2023)
21. Lodhia, S., Martin, N., & Rice, J. (2012). Sustainable development and governance in small scale fisheries: a case study of the Chumbe Island Coral Park, Zanzibar. Local Environment, 17(5), 579–593. https://doi.org/10.1080/13549839.2012.682683
22. Maroun, W., & Nasr, J. (2018). The Impact of Sustainability Committees on Corporate Sustainability Reporting. Journal of Business Ethics, 153(3), 745–765. https://doi.org/10.1007/s10551–016–3332–9
23. Orlitzky, M., Rynes, S. L., & Gardberg, N. A. (2017). The objective of socially responsible firms: an analysis of the Fortune 500. Journal of Business Ethics, 146(1), 1–17.
24. Orshi, T. S., Barde, I. M., & Muhammad, M. L. (2022). The Moderating Effect of Ownership Structure on the Relationship between Social Sustainability Disclosure and Value of Nigerian Listed Manufacturing Firms. Journal of Management Sciences, 4(4), 261–282.
25. Orshi, T. S., Barde, I. M., & Muhammas, M. L. (2022). Environmental Sustainability Disclosure and Value of Listed Manufacturing Firms in Nigeria: The Moderating Effect of Ownership Structure. NDA Journal of Management Sciences Research, 2(1), 12–25.
26. Orshi, T. S., Yunusa, A., & Okpe, J. U. (2023). Value Relevance of GRI Economic and Ethics/Integrity Disclosure among Listed Manufacturing Firms in Nigeria: The Role of Ownership Concentration. FUDMA Journal of Accounting and Finance Research (FUJAFR), 1(1), 96–113. https://doi. org/https://doi.org/fujafr-2023.v1i1.1.96–113
27. Sustainability Accounting Standards Board. (n.d.). SASB Standards. Retrieved from: https://www.sasb.org/standards/. (accessed: 15.12.2023)
28. Sustainalytics. (2021). Best practices for sustainability committees. Retrieved from: https://www.sustainalytics.com/esg-blog/best-practices-for-sustainability-committees/. (accessed: 15.12.2023)