Sustainability Reporting in Cambodia: Challenges and Prospects

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

Economic Analysis of Pursat Orange Production in Cambodia: A Qualitative Case Study

“…This study aims to understand the various factors influencing the performance of Pursat orange production by analysing aspects like input costs, labour expenses, yield variability, market prices, and income generation in detail. Through robust methodologies and analysis of primary data sources like surveys and interviews with Pursat orange farmers, this study aims to give a detailed insight into the obstacles, advantages, and possible strategies for improving the competitive edge and durability of the Pursat orange sector [11]. In addition, this research aims to contribute to academic knowledge and practical initiatives by placing its results in broader developmental frameworks and policy discussions.…”

“…Additionally, disseminating research findings via academic papers and policy summaries and engaging with stakeholders will enhance knowledge dissemination and strengthen capacity-building initiatives, fostering a more inclusive and participatory strategy for agricultural advancement in Cambodia. This study aims to support sustainable livelihoods, reduce poverty, and ensure food security in rural areas of Cambodia by fostering cooperation and communication among different groups to develop synergies and alliances for beneficial transformation [11].…”