摘要
This paper aims to investigate the development and evolution of sustainability reporting practices in Cambodia and to identify current practices and trends in sustainability reporting in Cambodia,as well as perceptions of sustainability reporting.Interviews and surveys were used to determine respondents’perceptions of issues related to sustainability reporting.The results from this study found that 74 percent of the respondents are aware of sustainability reporting and its perceived strategic importance to businesses but only 29 percent of the respondent’s companies are reporting on environmental and social impacts of their business operations as indicated in the report.The results reveal that non-financial information disclosure and sustainability reporting practices among companies are at the early stage in Cambodia.The study also reveals that the nondisclosure of environmental and social activities could be due to the lack of disclosure requirements on environmental and social impacts of business operations by national law,the lack of incentives for companies to disclose,and the lack of understanding of the strategic importance of such reporting in generating competitive advantage and achieving sustainable business model.Findings in the study revealed several issues that require further analysis to identify significant factors that would influence environmental and social activities disclosure using a sustainability report.
