Abdullah, W., Husin, N. M., Salleh, S. M., Alrazi, B. (2018). Integrated reporting: A comparison between Malaysian and Singapore public listed companies. IEBMC 2017 8th International Economics and Business Management Conference, 97–107. https://dx.doi.org/10.15405/epsbs.2018.07.02.11. Adams, C. A., & Evans, R. (2004). Accountability, completeness, credibility and the audit expectations gap. Journal of corporate citizenship, (14), 97-115. Adams, C. A., Larrinaga‐González, C., Belal, A. R., & Owen, D. L. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh. Accounting, Auditing & Accountability Journal, 472-494. https://doi.org/10.1108/09513570710748599. Al-Shaer, H., & Zaman, M. (2019). CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233-252. https://doi.org/10.1007/ s10551-017-3735-8 Bebbington, J., Unerman, J., & O'Dwyer, B. (2014). Introduction to sustainability accounting and accountability. Sustainability Accounting and Accountability ( 2nd ed.). Routledge. Beddewela, E., & Herzig, C. (2013). Corporate social reporting by MNCs’ subsidiaries in Sri Lanka. Accounting Forum, (37), 135-149. Beest, F. V., Braam, G., & Boelens, S. (2009). Quality of Financial Reporting: measuring qualitative characteristics. Working Paper. http://www.ru.nl/nice/workingpapers Biswas, P. K., Mansi, M., & Pandey, R. (2018). Board composition, sustainability committee and corporate social and environmental performance in Australia. Pacific Accounting Review, 30(4), 517-540. https://doi.org/10.1108/PAR-12-2017-0107 Boiral, O., & Gendron, Y. (2011). Sustainable development and certification practices: Lessons learned and prospects. Business strategy and the environment, 20(5), 331-347. Boiral, O., & Heras-Saizarbitoria, I. (2020). Sustainability reporting assurance: Creating stakeholder accountability through hyperreality? Journal of cleaner production, 243, 118596. https://doi.org/10.1016/j.jclepro.2019.118596 Channuntapipat, C. (2016). Sustainability assurance in practice: Evidence from assurance providers in The United Kingdom. Doctoral Dissertation: The University of Manchester (United Kingdom). Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5), 303-327. Damen, I. (2016). Quality of assurance on sustainability reports. A study on determinants of the quality of external sustainability assurance. Master Thesis, Radboud University. Deegan, C. (2002). Introduction: the legitimising effect of social and environmental disclosures. Accounting, Auditing & Accountability Journal, 15(3), 282-311. Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154189. https://doi.org/10.1108/SAMPJ-08-2014-0050 Dissanayake, D., Tilt, C., & Qian, W. (2019). Factors influencing sustainability reporting by Sri Lankan companies. Pacific Accounting https://doi.org/10.1108/PAR-10-2017-0085 Review. 31(1), 67-92. Dissanayake, D., Tilt, C., & Xydias-Lobo, M. (2016). Sustainability reporting by publicly listed companies in Sri Lanka. Journal of cleaner production, 129, 169-182. https://doi.org/10.1016/j.jclepro.2016.04.086 Dong, S., Xu, L., & McIver, R. (2020). China’s financial sector sustainability and “green finance” disclosures. Sustainability Accounting, Management and Policy Journal, 12(2), 353- 384. https://doi.org/10.1108/ SAMPJ-10-2018-0273 Drempetic, S., Klein, C., & Zwergel, B. (2020). The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review. Journal of Business Ethics, 167(2), 333-360. https://doi. org/10.1007/s10551-019-04164-1 Fernández-Feijóo-Souto, B., Romero, S., & Ruiz-Blanco, S. (2012). Measuring quality of sustainability reports and assurance statements: Characteristics of the high quality reporting companies. International Journal of Society Systems Science, 4(1), 5-27. Fonseca, A., McAllister, M. L., & Fitzpatrick, P. (2014). Sustainability reporting among mining corporations: a constructive critique of the GRI approach. Journal of cleaner production, 84, 70-83. https://doi.org/10.1016/j.jclepro.2012.11.050 Garg, P. (2017). Development of sustainability reporting index (SRI) with special reference to companies in India. Decision, 44(4), 259-273. Genoud, J., & Vignau, C. (2017). The impact of stakeholders’ influence on transparency of sustainability report in Sweden within the GRI framework: A quantitative study. Masrter Thesis: Umeå School of Business and Economics. GRI. (2013). Global Reporting Initiative G4 Sustainability Reporting Guidelines: Reporting Principles and Standard Disclosures. Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of cleaner production, 59, 5-21. Haider, M., Kokubu, K., & Nishitani, K. (2013). Stakeholder influence on the adoption of assurance in sustainability reporting: Evidence from Japan. Proceedings of the Seventh Asia Pacific Interdisciplinary Research in Accounting Conference. Kobe: The APIRA Conference Committee. Heenetigala, K., Lokuwaduge, C. D. S., Armstrong, A., & Ediriweera, A. (2015). An investigation of environmental, social and governance measures of listed mining sector companies in Australia. Journal of Law and Governance, 10(4). https://doi.org/10.15209/jbsge.v10i4.866 Hummel, K., & Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure–Reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35(5), 455-476. https://doi.org/10.1016/j.jaccpubpol.2016.06.001 Jariya, A. (2015). Environmental disclosures in annual reports of Sri Lankan corporate: a content analysis. Journal of Emerging Trends in Economics and Management Sciences, 6(8), 350357. https://hdl.handle.net/10520/EJC174488 Jones, M. J., & Solomon, J. F. (2010). Social and environmental report assurance: Some interview evidence. Accounting forum, 34(1), 20-31. Kiliç, M., & Kuzey, C. (2017). Factors influencing sustainability reporting: Evidence from Turkey. Accounting Finance and Auditing (in the memory of Prof. Dr. Fehmi Yıldız), Trakya University, Edirne, 139-175. http://dx.doi.org/10.2139/ssrn.3098812 Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business strategy and the environment, 19(3), 182-198. KPMG. (2008). KPMG International survey of corporate responsibility reporting 2008. Amsterdam, The Netherlands: KPMG. KPMG. (2013). The KPMG survey of corporate responsibility reporting 2013: KPMG International Zurich, Switzerland. KPMG. (2020). The Time Has Come: The KPMG Survey of Sustainability Reporting 2020. KPMG International Zurich, Switzerland. Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of cleaner production, 143, 27-39. https://doi.org/10.1016/j.jclepro.2016.12.153 Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409-424. Malone, C.B. and Rose, L.C. (2006), "Intangible assets and firm diversification", International Journal of Managerial Finance, 2(2), 136-153. https://doi.org/10.1108/17439130610657359 Martínez‐Ferrero, J., Garcia‐Sanchez, I. M., & Cuadrado‐Ballesteros, B. (2015). Effect of financial reporting quality on sustainability information disclosure. Corporate Social Responsibility and Environmental Management, 22(1), 45-64. https://doi.org/10.1002/csr.1330. Meijer, J. (2016). The influence of stakeholder engagement on the quality of CSR reports. Master Thesis: Radboud University Nijmegen. Meline, T. (2006). Selecting studies for systematic review: Inclusion and exclusion criteria. Contemporary Issues in Communication Science and Disorders. ASHA, 33, 21-27. Meutia I., Yaacob Z., & Shelly F. Kartasari (2020). Sustainability reporting: An overview of the recent development. Accounting and Financial Control, 3(1), 23-39. doi:10.21511/afc Mock, T. J., Strohm, C., & Swartz, K. M. (2007). An examination of worldwide assured sustainability reporting. Australian Accounting Review, 17(41), 67-77. https://doi.org/10.1111/j.1835-2561.2007.tb00455.x Moneva, J. M., Rivera‐Lirio, J. M., & Muñoz‐Torres, M. J. (2007). The corporate stakeholder commitment and social and financial performance. Industrial Management & Data systems. https://doi.org/10.1108/02635570710719070. Montecalvo, M., Farneti, F., & De Villiers, C. (2018). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money and Management, 38(5), 365-374. https://doi.org/10.1080/09540962. 2018.1477675 Mudiyanselage, N. C. S. R. (2018). Board involvement in corporate sustainability reporting: evidence from Sri Lanka. Corporate Governance: The International Journal of Business in Society, 18(6), 1042-1056. https://doi.org/10.1108/CG-10-2017-02. 52 Nazari, J. A., Herremans, I. M., & Warsame, H. A. (2015). Sustainability reporting: External motivators and internal facilitators. Corporate Governance, 15(3), 375-390. https://doi.org/10.1108/CG-01-2014-0003. Niresh, J. A., & Silva, W. H. E. (2018). The extent of corporate social responsibility disclosure practices: evidence from the banks, finance and insurance sector in Srilanka. Global journal of management and business research, 17(2), 2249-4588. Ong, S. H. (2016). Measuring the quality and identifying influencing factors of sustainability reporting: Evidence from the resources industry in Australia. Doctorates and Masters Theses, Edith Cowan University. http://ro.ecu.edu.au/ecuworkspost2013/2084/. Owen, D., & O’Dwyer, B. (2004). Assurance statement quality in environmental, social and sustainability reporting: A critical evaluation of leading edge practice. Research Paper Series: International Centre for Corporate Social Responsibility ISSN 1479-5116. O'Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental, social and sustainability reporting: a critical evaluation. The British Accounting Review, 37(2), 205229. https://doi.org/10.1016/j.bar.2005.01.005. Park, J., & Brorson, T. (2005). Experiences of and views on third-party assurance of corporate environmental and sustainability reports. Journal of cleaner production, 13(10-11), 10951106. https://doi.org/10.1016/j.jclepro.2004.12.006. Permatasari, P., Gunawan, J., & El-Bannany, M. (2020). A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach. Indonesian Journal of Sustainability Accounting and Management, 4(2), 249-265. Persson, K., & Vingren, T. (2017). Factors affecting the sustainability disclosures in Swedish State-Owned Enterprises as hybrid organizations. Master Thesis: Hogskolan Kristianstad. Pinilla-Urzola, A. (2011). Assurance in corporate sustainability reporting in the United Kingdom: stakeholder and corporate perspectives. Doctoral Dissertation, University of Nottingham. Seguí‐Mas, E., Bollas‐Araya, H. M., & Polo‐Garrido, F. (2015). Sustainability assurance on the biggest cooperatives of the world: an analysis of their adoption and quality. Annals of Public and Cooperative Economics, 86(2), 363-383. Seguí Mas, E., Bollas Araya, H. M., & Asensi Peiró, P. (2016). Why do cooperatives assure their CSR reports? An analysis of the motivations and benefits in a big retail cooperative. CIRIEC-España, revista de economía pública, social y cooperativa, 87, 39-68. http://hdl.handle.net/10251/81002. Senaratne, S., & Liyanagedara, K. (2009). Corporate sustainability reporting in Sri Lanka. Proceedings of International Conference on Business Management,(6), University of Sri Jayawardanapura. Simnett, R. (2012). Assurance of sustainability reports: Sustainability Accounting. Management and Policy Journal, 3(1), 89-98. https://doi.org/10.1108/20408021211223570. Swarnapali, R. (2020). Consequences of corporate sustainability reporting: evidence from an emerging market. International Journal of Law and Management, 62(3), 243-265. https://doi.org/10.1108/IJLMA-12-2017-0294. Thoradeniya, P., Lee, J., Tan, R., & Ferreira, A. (2015). Sustainability reporting and the theory of planned behaviour. Accounting, Auditing & Accountability Journal, 28(7), 1099-1137. https://doi.org/10.1108/AAAJ-08-2013-1449. Tilakasiri, K. K. (2012). Corporate social responsibility and company performance: evidence from Sri Lanka. Doctoral Dissertation. Victoria University. Tînjală, D.-M., Pantea, L. M., & Buglea, A. (2015). 2010-2014: A Comparative Evolution of Sustainability Reporting and its Assurance in Europe and the USA. Timisoara Journal of Economics and Business, 8(s1), 48-69. doi: 10.1515/tjeb-2015-0004. Trencansky, D., & Tsaparlidis, D. (2014). The effects of company s age, size and type of industry on the level of CSR: The development of a new scale for measurement of the level of CSR. Master thesis, Umeå School of Business and Economics. Uthayakumar, R., & Punchihewa, N. A. P. (2018). Impact of Quality of Sustainability Reporting on the Financial Performance of Companies. 2nd Research Conference on Business Studies (RCBS-2018), Vavuniya Campus of University of Jaffna digital.lib.esn.ac.lk. Vinke, J. (2014). Sustainability reporting in the United Arab Emirates: institutional insights. Doctoral dissertation, Heriot-Watt University. Visscher, D. (2016). Determinants of external assurance of sustainability reporting: A European analysis. Unpublished doctoral dissertation., Radboud University Nijmegen. Wijesinghe, K. (2012). Current context of disclosure of corporate social responsibility in Sri Lanka. Procedia Economics and Finance, 2, 171-178. https://doi.org/10.1016/S22125671(12)00077-9.