Print ISSN  :  2708-616X     |  Online ISSN  :   2708-6178   |  DOI: https://doi.org/10.62458/160224

ABSTRACT

This study investigates the challenges and prospects of sustainability reporting in Cambodia, filling a research gap in the existing literature. The study’s objectives focus on identifying the challenges faced by Cambodian companies when adopting sustainability reporting practices, investigating the benefits these practices provide, and making recommendations for improvement. The study utilized a purposive sampling technique to select participants from diverse sectors in Cambodia. The data collection methods involve conducting semi-structured interviews and online surveys. The data is then analyzed using thematic analysis and triangulation techniques. The research findings provide valuable insights into the challenges faced by organizations when implementing sustainability reporting practices in Cambodia. The challenges identified in the study include limited awareness of sustainability reporting, the absence of a common standard for reporting, and data management issues. In response to the challenges, the study offers recommendations to enhance sustainability reporting in Cambodia. These recommendations include raising awareness among companies, developing clear guidelines for reporting, promoting collaboration among stakeholders, addressing data management challenges, and involving SMEs in sustainability reporting. In addition, the study acknowledges its limitations, precisely the limited number of interviews and surveys used as the basis for analysis. Therefore, it calls for future research with a larger sample size and longitudinal studies to examine Cambodia’s sustainability reporting challenges and prospects further. Overall, this research contributes to improving sustainability reporting in Cambodia and provides valuable insights for companies, policymakers, and stakeholders.

Keywords: Sustainability reporting; Sustainable development; ESG; Cambodia; Challenges; Prospects

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