Dr Brad Sayer is a professional practitioner, with experience working across multiple industries and functional areas. Brad is an advocate for 'stakeholder theory' and its inclusion in all facets of business as a logic for simultaneously attaining multiple objectives, such as commercial success, sustainability, business growth, while meeting stakeholders' wants and needs.

Dr John Dumay is a Professor of Accounting and Finance at Macquarie University Business School in Sydney, Australia. Elsevier recognises John as one of the top 2% of scientists globally for 2019, 2020, 2021 and lifetime. In 2020 the Australian newspaper also recognised John as Australia's leading Accounting scholar.

Emeritus Prof. James Guthrie, AM is Professor of Accounting, Macquarie Business School Sydney, Australia. Joint founding editor of Accounting, Auditing and Accountability Journal consistently ranked in the top 5. James has published 220 articles, 20 books, and 50 chapters in books.

Dr. Laura Corazza is a Research Fellow and Lecturer at the Department of Management, University of Turin, and she is qualified as Associate Professor. Her research has been published in many books and peer-reviewed journals.

1. Introduction 2. Literature review 3. Research methodology 4. Research results and discussion 5. Conclusion