“…Sustainability frameworks have been developed in many countries [13], [14], [15], [16], [17], [18]. Numerous studies have recognized the significance of sustainability reporting (SR) as a shape of accountability in various countries [19], [20], [21], [22], [23]; including the Asia Pacific [24]; Italy [25], [26], [18]; Canada [27], [26], [28], [8]; Atlantic Canada [29], [30]; France [25], [26]; Lithuania [31]; Austria [32]; [33], [34]; the Netherlands [35]; New Zealand [36]; the UK [37], [38]; Australia [39] [41]; Indonesia [42], [43], [44], [45], [46]; and Spain [47], [48]. However, the results represent that the diffusion of SR is still at an early arrange in colleges, and no critical dissemination has been accomplished [29].…”