@incollection{,
	
					
					
					F1848954613B6C83CD730368DE74F917
				,
	author={{Dr. Fahad S.M.Alnafea} and {Qassim University}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}144939
}

@book{b0,
	
	
		,
	title={{Suggested Model of Accounting Disclosure on Sustainability Reports -Empirical Study}}
		,
	author={{
			AAlssawi
		}}
		
			,
	year={2012}
			,
	publisher={Alexandria University Publication}
			
		
	

}

@incollection{b1,
	
	
		,
	title={{The Determination of Corporate Sustainability Performance}}
		,
	author={{
			TArtiach
		} and {
			DLee
		} and {
			DNelson
		} and {
			JWalker
		}}
		
		
		
	
	
		,
	booktitle={{Accounting and Finance}}
				
			,
	year={2010}
			50
			
		
	

}

@incollection{b2,
	
	
		,
	title={{The Implication of Corporate Social Responsibility on the Accounting Profession: The Case of Romania}}
		,
	author={{
			NAlbu
		} and {
			Nicolae
		} and {
			MMadalina
		} and {
			MIulina
		}}
		
		
		
	
	
		,
	booktitle={{Amfiteatru Economic, Feb}}
				
			,
	year={2011}
			29
			
		
	

}

@incollection{b3,
	
	
		,
	title={{Corporate Sustainability Reporting: A Study in Disingenuity?}}
		,
	author={{
			GAras
		} and {
			DCrowther
		}}
		
	
	
		,
	journal={{Journal of Business Ethics}}
		
			87
			
			,
	year={2009}
		
	

}

@incollection{b4,
	
	
		,
	title={{Conceptualizing Future Change in Corporate Sustainability}}
		,
	author={{
			CAdams
		} and {
			GWhelan
		}}
		
	
	
		,
	journal={{Journal}}
		
			22
			
			,
	year={2009}
		
	

}

@incollection{b5,
	
	
		,
	title={{Measuring Corporate Sustainability}}
		,
	author={{
			GAtkinson
		}}
	
	
		,
	journal={{Journal of Environmental Planning and Management}}
		
			43
			2
			
			,
	year={2000}
		
	

}

@incollection{b6,
	
	
		,
	title={{Integrating Sustainability Reporting into Management Practices}}
		,
	author={{
			CAdams
		} and {
			GFrost
		}}
		
	
	
		,
	journal={{Accounting Forum}}
		
			32
			
			,
	year={2008}
			,
	publisher={Elsevier}
		
	

}

@incollection{b7,
	
	
		,
	title={{The Impact of Environmental Accounting on the Profit Growth Development & Sustainability of the Organization: A Case Study on Nypro INC}}
		,
	author={{
			Alewa
		}}
	
	
		,
	booktitle={{Accounting Department-Faculty of Business and Economics -6 TH of October University}}
				
			,
	year={May M., (2007}
		
	

}

@incollection{b8,
	
	
		,
	title={{Exploring Corporate Practices in Management for Sustainability}}
		,
	author={{
			MBennet
		} and {
			SSchaltegger
		} and {
			DZvezdov
		}}
		
		
	
	
		,
	booktitle={{Institute Chartered Accountants England Wales (ICAEW)}}
				
			,
	year={2013}
			
		
	

}

@incollection{b9,
	
	
		,
	title={{The Future of Corporate Sustainability Reporting, A Rapidly Growing Assurance Opportunity}}
		,
	author={{
			BBallou
		} and {
			DHeitger
		} and {
			CLandes
		}}
		
		
	
	
		,
	journal={{Journal of Accountancy}}
		
			
			,
	year={2006. Dec}
		
	

}

@incollection{b10,
	
	
		,
	title={{Accounting's Contribution to a Conscious Cultural Evolution: an End to Sustainable Development}}
		,
	author={{
			FBirkin
		} and {
			PEdwards
		} and {
			DWoodward
		}}
		
		
	
	
		,
	journal={{Critical Perspective on Accounting}}
		
			16
			
			,
	year={2005}
		
	

}

@incollection{b11,
	
	
		,
	title={{Sustainability Accounting and Reporting: Fad or Trend?}}
		,
	author={{
			RBurritt
		} and {
			SSchaltegger
		}}
		
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			23
			7
			
			,
	year={2010}
		
	

}

@incollection{b12,
	
	
		,
	title={{Suggested Models to measure social and environmental performance: the purpose is to assess contributions in the field of sustainable development}}
		,
	author={{
			MBadawi
		}}
	
	
		,
	journal={{Journal of the Faculty of Commerce for Scientific Research}}
		
			48
			2
			
			,
	year={2011. July}
		
	

}

@incollection{b13,
	
	
		,
	title={{Initiating Sustainable Development Reporting: Evidence from New Zealand}}
		,
	author={{
			JBebbington
		} and {
			CHiggins
		} and {
			BFrame
		}}
		
		
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			22
			4
			
			,
	year={2009}
		
	

}

@incollection{b14,
	
	
		,
	title={{An Account of Sustainability: Failure, Success and A Reconceptualization}}
		,
	author={{
			JBebbington
		} and {
			RGray
		}}
		
	
	
		,
	journal={{Critical Perspectives on Accounting}}
		
			12
			
			,
	year={2001}
		
	

}

@incollection{b15,
	
	
		,
	title={{An Examination of Social and Environmental Reporting Strategies}}
		,
	author={{
			DCormier
		} and {
			IGordon
		}}
		
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			14
			5
			
			,
	year={2001}
		
	

}

@incollection{b16,
	
	
		,
	title={{Introduction the Legitimizing Effect of Social and Environmental Disclosures -a Theoretical Foundation}}
		,
	author={{
			CDeegan
		}}
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			15
			3
			
			,
	year={2002}
		
	

}

@incollection{b17,
	
	
		,
	title={{Social Accounting Research: An Australasian Perspective}}
		,
	author={{
			CDeegan
		} and {
			SSoltys
		}}
		
	
	
		,
	journal={{Accounting Forum}}
		
			31
			
			,
	year={2007}
			,
	publisher={Elsevier}
		
	

}

@book{b18,
	
	
		,
	author={{
			GEldjouzi
		}}
		
		,
	title={{Climate Change and Sustainability; How sustainability has expanded the CFO's role}}
				,
	editor={
			Com
			YoungErnst
		}
		
			,
	year={2011. 2011}
		
	

}

@incollection{b19,
	
	
		,
	title={{Experiences of Sustainability Assessment: An Awkward Adolescence}}
		,
	author={{
			BFrame
		} and {
			JCavanagh
		}}
		
	
	
		,
	journal={{Accounting Forum}}
		
			
			,
	year={2009}
			,
	publisher={Elsevier}
		
	

}

@incollection{b20,
	
	
		,
	title={{Current Developments and Trends in Social and Environmental Auditing, Reporting & Attestation: A Personal Perspective}}
		,
	author={{
			RGray
		}}
		
	
	
		,
	booktitle={{Draft 2B}}
				
			,
	year={2005. April}
		
	
	,
	note={Journal) Radical Organization Theory Special Issue on}

}

@incollection{b21,
	
	
		,
	title={{Corporate Social and Environmental Reporting: A Review of the Literature and A Longitudinal Study of UK Disclosure}}
		,
	author={{
			RGray
		} and {
			RKouhy
		} and {
			SLavers
		}}
		
		
	
	
		,
	journal={{Accounting, Auditing and Accountability Journal}}
		
			8
			2
			
			,
	year={1995}
		
	

}

@book{b22,
	
	
		,
	title={{The Santander Annual Report presents the bank´s economic, social and environmental performance in Brazil for}}
		
		
			,
	year={2011. 2010}
			,
	publisher={PDF)}
		
	

}

@incollection{b23,
	
	
		,
	title={{Industry Specific Social and Environmental Reporting: The Australian Food and Beverage Industry}}
		,
	author={{
			JGuthrie
		} and {
			SCuganesan
		} and {
			LWard
		}}
		
		
	
	
		,
	journal={{Accounting Forum}}
		
			
			,
	year={2008}
			,
	publisher={Elsevier}
		
	

}

@incollection{b24,
	
	
		,
	title={{The Preparedness of Companies to Adopt International Financial Reporting Standards: Portuguese Evidence}}
		,
	author={{
			MGuerreiro
		} and {
			LRodrigues
		} and {
			CraigR
		}}
		
		
	
	
		,
	journal={{Accounting Forum}}
		
			32
			
			,
	year={2008}
			,
	publisher={Elsevier}
		
	

}

@book{b25,
	
	
		,
	author={{
			JGalayda
		} and {
			JYudelson
		}}
		
		,
	title={{Corporate Sustainability Management: Best Practies}}
				
			,
	year={2010}
		
	

}

@book{b26,
	
	
		,
	title={{Accounting for sustainability}}
		,
	author={{
			AHopwood
		} and {
			JUnerman
		} and {
			IFries
		}}
		
		
		
			,
	year={2010}
			,
	publisher={Earth scan}
			,
	address={London}
		
	
	,
	note={Practical Insights}

}

@incollection{b27,
	
	
		,
	title={{Why Sustainability Counts For Professional Accountants in Business}}
		
	
	
		,
	journal={{IFAC}}
		
			,
	year={2006}
		
	

}

@incollection{b28,
	
	
		,
	title={{Information for Better Markets}}
		
	
	
		,
	journal={{Sustainability}}
		
			,
	year={2004}
		
	
	,
	note={ICAEW}

}

@incollection{b29,
	
	
		,
	title={{Accounting for Sustainable Development}}
		,
	author={{
			PKee
		}}
		
	
	
		,
	journal={{Statistical Commission of the Netherlands}}
		
			,
	year={2012}
		
	

}

@book{b30,
	
	
		,
	author={{
			PKlumpes
		}}
		
		,
	title={{Financial Sustainability, Accounting and Society: Theory and Evidence}}
				
			,
	year={2011}
		
	

}

@incollection{b31,
	
	
		,
	title={{KPMG International Survey of Corporate Responsibility Reporting}}
	
	
		,
	booktitle={{The Netherlands: KPM International Global Sustainability Services}}
				
			,
	year={2008. 2008}
		
	

}

@incollection{b32,
	
	
		,
	title={{Sustainability accounting-a brief history and conceptual framework}}
		,
	author={{
			GLamberton
		}}
	
	
		,
	journal={{Accounting Forum}}
		
			29
			1
			
			,
	year={2005. March}
		
	

}

@incollection{b33,
	
	
		,
	title={{Twenty-five years of social and environmental accounting research. Is there a silver jubilee to celebrate?}}
		,
	author={{
			MRMathews
		}}
	
	
		,
	journal={{Accounting, Auditing & Accountability Journal}}
		
			10
			4
			
			,
	year={1997}
		
	

}

@incollection{b34,
	
	
		,
	title={{Corporate Social Performance, Financial Performance And Institutional Ownership in Canadian Firms}}
		,
	author={{
			LMahoney
		} and {
			RRoberts
		}}
		
	
	
		,
	journal={{Accounting Forum}}
		
			31
			
			,
	year={2007}
			,
	publisher={Elsevier}
		
	

}

@book{b35,
	
	
		,
	title={{Framework For Assessing Environmental, Social, and Economic Sustainability of ICT Organization}}
		,
	author={{
			KOdeh
		}}
		
			,
	year={2013}
		
	
	,
	note={A Dissertation Submitted to the Graduate Faculty of George Mason University}

}

@book{b36,
	
	
		
		,
	title={{The DAC Guidelines: Strategies for Sustainable Development: Available Online, www}}
				
			,
	publisher={OECD}
			,
	year={2002}
		
	

}

@incollection{b37,
	
	
		,
	title={{Environmental Management Control Systems: The Role of Contextual and Strategic Factors}}
		,
	author={{
			SPondeville
		} and {
			VSwaen
		} and {
			YRonge
		}}
		
		
	
	
		,
	journal={{Management Accounting Research}}
		
			24
			
			,
	year={2013}
			,
	publisher={Elsevier}
		
	

}

@book{b38,
	
	
		,
	title={{Corporate Sustainability Reporting: Investigation of Assurance Process, Assurance Characteristics and Assurance Frameworks Used}}
		,
	author={{
			SunitaRao
		}}
		
			,
	year={2012}
		
		
			Dissertation Submitted -School of Business -the University of Kansas
		
	

}

@book{b39,
	
	
		,
	title={{Embedding Sustainability into Practice: Redesigning Management Accounting Curriculum in Higher Education}}
		,
	author={{
			DLRasnick
		}}
		
			,
	year={2013}
		
		
			Royal Roads University
		
	
	,
	note={A Thesis submitted for the degree of master of ARTS}

}

@incollection{b40,
	
	
		,
	title={{Sustainability Accounting For Companies: Catchphrase or Decision Support For Business Leaders?}}
		,
	author={{
			SSehaltegger
		} and {
			RLBurritt
		}}
		
	
	
		,
	journal={{Journal of World Business}}
		
			45
			
			,
	year={2010. October}
		
	

}

@incollection{b41,
	
	
		,
	title={{}}
		
	
	
		,
	journal={{Sustainability Accounting Standards Board}}
		
			,
	year={2014}
		
	

}

@incollection{b42,
	
	
		,
	title={{Assurance on Sustainability Reports: An Inernational Comarison}}
		,
	author={{
			RSimnett
		} and {
			AVanstraelen
		} and {
			WChua
		}}
		
		
	
	
		,
	journal={{The Accounting Review}}
		
			84
			3
			
			,
	year={2009. May}
		
	

}

@incollection{b43,
	
	
		,
	title={{Corporate Sustainability}}
		,
	author={{
			SSchaltegger
		} and {
			LBurritt
		}}
		
	
	
		,
	booktitle={{The intemational yearbook of environmental and resource economics}}
				,
	editor={
			HFolmer
			TTietenberg
		}
		Chelenham
		
			,
	publisher={Edward Elgar Publishing}
			,
	year={2005}
			
		
	

}

@book{b44,
	
	
		,
	title={{Managing the business case for sustainability, The integration of social, environmental and economic performance}}
		,
	author={{
			SSchaltegger
		} and {
			MWagner
		}}
		
		,
	editor={Schaltegger S. and Wagner M.}
		
			,
	year={2006}
			,
	publisher={Greenleaf Publishing}
			
			,
	address={Sheffield}
		
	
	,
	note={Managing and Measuring the Business Case for Sustainability}

}

@incollection{b45,
	
	
		,
	title={{}}
		,
	author={{
			SSchaltegger
		} and {
			LBurritt
		}}
		
	
	
		,
	journal={{Contemporary Environmental Accounting, Issues, Concepts and Practice}}
		
			,
	year={2000}
			,
	publisher={Greenleaf Publishing}
		
	

}

@incollection{b46,
	
	
		,
	title={{Incentives and Disincentives for Corporate Environmental Disclosure}}
		,
	author={{
			ASoloman
		} and {
			LLewis
		}}
		
	
	
		,
	booktitle={{Business Strategy and the Environment}}
				
			,
	year={2002. May / Jun}
			11
			
		
	

}

@book{b47,
	
	
		
		,
	title={{Sustainability Accounting Standards Board (SASB)}}
				
			,
	year={2014}
		
	

}

@book{b48,
	
	
		,
	title={{Professionals' Perspectives of Corporate Social Responsibiliry}}
		,
	author={{
			CATilt
		}}
		DOI 10.1007/
		,
	editor={Idowu, Samuel O. and Leal Filho, Walter}
		
		
			,
	year={2007}
		
	
	,
	note={Corporate Responsibility Accounting and Accountants}

}

@incollection{b49,
	
	
		,
	title={{The end of the corporate environmental report, or the Advent of cybernetic sustainability reporting and communication}}
		,
	author={{
			DWheeler
		} and {
			JElkington
		}}
		
	
	
		,
	booktitle={{Business strategy and the environmental}}
				
			,
	year={2001}
			10
			
		
	

}

@incollection{b50,
	
	
		,
	title={{A Framework Model For Assessing Sustainability Impacts of Urban Development}}
		,
	author={{
			YXing
		} and {
			RHorner
		} and {
			MEl-Haram
		} and {
			JBebbington
		}}
		
		
		
	
	
		,
	journal={{Accounting Forum}}
		
			
			,
	year={2009}
			,
	publisher={Elsevier}
		
	

}