“…The company not only conveys financial information to existing investors and creditors and potential investors or corporate creditors, but also needs to pay attention to the social interests in which the company operates (Han et al, 2018). Thus, the company's responsibility is not only to investors or to creditors (Adinehzadeh et al, 2018;Siti-Nabiha et al, 2018), but also to other stakeholders, for example employees, consumers, suppliers, governments, communities, media, industry organizations and other interest groups. Social and environmental responsibility are in the corridors of financial accounting (Deegan, 2013).…”