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), Financial Accounting Standards Board, International Financial Reporting Standards Board, International Auditing and Assurance Standards Board, 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, Ms. Nguyen Vy, and Mr. Owen Martin for providing invaluable assistance. I thank the members of the Business Expert Press team and Exeter Premedia Services for their hard work and dedication in editing the book, including Scott Isenberg, John Wood, and Gunabala S.
My sincere thanks are due to my family, my wife Soheila, and my children Rose and Nick. Without their love, enthusiasm, and support, this book would not have come to fruition.
Zabihollah (Zabi) Rezaee
March 30, 2021