I acknowledge the Securities and Exchange Commission, the Public Company Accounting Oversight Board, the American Institute of Certified Public Accountants, the Big Four Accounting Firms and Corporate Governance Organizations, American Accounting Association, Global Reporting Initiative (GRI), International Integrated Reporting Council (IIRC), Sustainability Accounting Standards Board (SASB), United Nations, International Business Council (IBC) of the World Economic Forum (WEF), and other sustainability standard-setting organizations for permission to quote and reference their professional standards and other publications.
The encouragement and support of my colleagues at the University of Memphis are also acknowledged, especially my graduate assistants Ms. Naomi Riley and Vy Nguyen for providing invaluable assistance. I thank the members of the Business Expert Press team and Exeter team for their hard work and dedication in editing the book, including Scott Isenberg and John Wood.
My sincere thanks are due to my wife Soheila and my children Rose and Nick. Without their love, enthusiasm, and support, this book would not have come to fruition when it did.
Zabihollah (Zabi) Rezaee
February 16, 2021