1 IntroductionThis introductory section presents background information on the emergence of sustainability reporting and sustainability-related issues. Also included is discussion of the research problems leading to the research objectives and research questions around which this research is proposed to be built. The importance of the research and the target group it is aimed at are also presented. discrimination and also other problems widely discussed by society at all levels. The discussion led to calls for solutions to problems and the search for ways to conserve and preserve the scarce resources available. This is to ensure the achievement of healthy ecosystems, equitable societies and an overall sustainable future through sustainable development. A classic definition of sustainability as defined by Brundtland (1987), is: “Sustainable development is development that meets the needs of the present without compromising the ability of future generations to meet their own needs” Demands are not addressed only to individuals but above all to companies and businesses as they are the main users of resources. Societies are increasingly demanding that businesses take responsibility for their economic, environmental, and social impacts (Nakabiito & Udechukwu, 2007). It has been found that companies are now under greater external pressure to become stakeholder oriented (Waddock, Bodwell, & B. Graves, 2002). The growing influence of stakeholders may be due to globalization, the expansion of the Internet, and the ability of corporations to earn … half the paper … (2004). Refinements to the theory of legitimacy in social and environmental accounting. Trade Research Paper, 6.Ullman, A. A. (1985). Data in search of theory: A critical examination of the relationship between social performance, social disclosure, and economic performance. Academy of Management Review, 10(3), 540–577. Waddock, S. A., Bodwell, C., & B. Graves, S. (2002). Responsibility: the new business imperative. Academy of Management Executive, 16(2), 132–148. Wartick, S. L., & Mahon, J. F. (1994). Toward a substantive definition of the business issue construct: A review and synthesis of the literature. Business and Society, 33(3), 293–311. Zainal, D., Zulkifli, N., & Saleh, Z. (2013). Corporate Social Responsibility Reporting in Malaysia: Comparison of Shariah Approved and Non-Shariah Approved Companies. Journal of Middle East Scientific Research, 15(7), 1035–1046.