1. Abhayawansa S, Adams C (2021) Towards a conceptual framework for non-financial reporting inclusive of pandemic and climate risk reporting. Meditari Account Res. ahead-of-p. https://doi.org/10.1108/MEDAR-11-2020-1097
2. Adams C (2017) The Sustainable Development Goals, integrated thinking and the integrated report. https://www.integratedreporting.org/wp-content/uploads/2017/09/SDGs-and-the-integrated-report_summary2.pdf
3. BDO (2019) BDO Survey: Fourth-year ESG reporting performance survey shows the evolvement in overall ESG involvement of majority listed companies but which remain inadequate to meet the requirements of the Revised Guide. https://www.bdo.com.hk/getattachment/News/2020/BDO-Survey-Fourth-year-ESG-reporting-performance-s/(FINAL)-BDO_Press-Release_2020-ESG-Reporting-Survey_Eng-(1).pdf.aspx?lang=en-GB
4. BDO (2021) Fourth-year ESG reporting performance survey. https://www.bdo.com.hk/en-gb/news/2021/bdo-survey-fourth-year-esg-reporting-performance-survey-shows-the-evolvement-in-overall-esg-involve
5. Botzen W, Duijndam S, van Beukering P (2021) Lessons for climate policy from behavioral biases towards COVID-19 and climate change risks. World Dev 137:105214. https://doi.org/10.1016/j.worlddev.2020.105214