Sustainability Reporting and the Theory of Planned Behaviour

摘要: Purpose – Drawing upon the theory of planned behaviour (TPB), purpose this paper is to examine influence managers’ attitude and other psychological factors on sustainability reporting (SR). In doing so, aims respond calls for use previously untried theoretical approaches SR literature. Design/methodology/approach The study uses a survey top middle-level managers listed non-listed companies in Sri Lanka. Data were analysed using Partial Least Squares path model. Findings findings indicate that towards SR, belief about stakeholder pressure, their capacity control intention engage and, indirectly, actual corporate (in context companies). However, whilst exhibit lack relationship between suggests face barriers due actual...