“…Ecological, social, and financial metrics are often considered closely related, and hence, the concept of sustainability is often interpreted as an amalgamation of the three. The company must provide environmental information that reflects the overall picture of aspects of the company, including in the process of value creation, strategy, risks, potential threats, and opportunities, as well as the evaluation of business performance against the strategic objectives that have been set (Agyemang et al, 2021;Elshaer et al, 2023).…”