The Impact of Sustainability Accounting and Reporting Disclosure Before and After Coronavirus: (Aviation Companies of Seven Asia Countries)

The study addresses the pressing need to address the impact of sustainability accounting and reporting disclosure before, during and after the coronavirus. It focuses on the impact of sustainability accounting and reporting disclosure on listed businesses in seven Asian countries and analyzes data from the annual reports of 30 aviation companies for five fiscal years from 2018 to 2022 and observed 150 reports. Descriptive and regression are the methods used to analyse the data. The study examines the factors affecting sustainability disclosure, including profitability, risk management effectiveness, stakeholder engagement, and preparedness for future crises. The findings reveal that sustainability disclosure has gradually increased over the years, indicating a growing emphasis on economic, social, and environmental reporting. The findings accepted that risk management effectiveness shows a positive effect on sustainability disclosure and preparedness for future crises has a significant positive influence on sustainability disclosure. However, Profitability and stakeholder engagement have a negative and insignificant effect on sustainability disclosure. The objectives are accessing independent variables and conducting comparative analysis. The motivation is to understand the postCOVID-19 effects of sustainability accounting. The study's limitations are reliance on secondary data sources, focus on specific countries and organizations, and variables. The research contributes to the existing literature by providing insights into the determinants of sustainability accounting and reporting in the post-pandemic recovery phase and regulatory framework