“…There is a dearth of extant empirical research from developing countries, pertaining to environmental and social accounting and disclosure in general (Adhariani and du Toit, 2020;Belal, 2001;Belal and Cooper, 2011;Diab and Metwally, 2020;Gerged et al, 2020a;Welbeck et al, 2020). For instance, most extant disclosure studies are focused upon developed countries such as Australia, the United Kingdom and Europe (See Robert, 1991;Gray et al, 1995;Deegan and Gordon,1996;Deegan et al, 2002;Campbell, 2004;Cowan and Gadenne, 2005;Rao et al, 2012;Burgwal and Vieira, 2014;Yu and Zhao, 2015;Albitar et al, 2020) and upon emerging economies such as Malaysia, Hong Kong and China (e.g., Gao et al, 2005;Smith et al, 2007;Qu et al, 2013).…”