This qualitative research article explores stakeholders’ perspectives on sustainable reporting disclosures and their implications for corporate responsibility. Drawing on semi-structured interviews with a diverse range of stakeholders, including representatives from companies, investors, regulators, civil society organizations, and academia, the study identifies key themes and patterns related to motivations, challenges, and implications of reporting practices. Findings indicate that motivations for sustainable reporting include regulatory compliance, stakeholder pressure, and reputation management, while challenges include the lack of standardized frameworks and concerns about credibility and comparability. The role of reporting in stakeholder engagement and corporate governance is emphasized, highlighting the importance of transparency, credibility, and accountability. The study contributes to a deeper understanding of sustainable reporting and its role in promoting corporate responsibility, governance, and sustainability goals. Recommendations are provided for practitioners, policymakers, and researchers to enhance reporting practices and address emerging trends and topics in the field.
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