literature review on sustainability reporting

Abstract. This paper aims to increase awareness on the history of sustainability reporting (SR), the practices on SR at different parts of the world, and the relationship of SR to financial performance. In addition, the prioritization of customer focus on SR is presented. The effects of regulation on Environmental, Social and Corporate ...

Further, section 4 presents the results of the systematic literature review, and section 5 provides a discussion of the results; section 6 elucidates the present study's conclusions. 2. Background. The topic of ''sustainability reporting'' is experiencing considerable interest at a scientific level.

To address this question, we conducted a systematic literature review of articles on sustainability reporting determinants published in ABS-ranked journals between 2002 and 2021. Building on Lozano et al. (2015) framework of corporate sustainability theories, our findings provide an updated overview of factors driving sustainability reporting ...

This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for CSR and ...

Purpose This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have ...

The findings suggest that sustainability reporting has witnessed exponential growth, moved from a "paucity" stage in 2000 to the "saturation" stage in 2022, and is still ongoing. ... Winschel J, Stawinoga M (2019) Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. Manage Rev Q ...

This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.,This study uses a systematic review to examine prior empirical studies ...

This study aimed to find out how the development of sustainability reporting is seen from the theoretical and practical perspectives and how the solutions are solved. This study used a systematic literature review approach. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, 24 selected articles were obtained that matched the criteria. The results show ...

To examine how the academic literature has dealt with non-financial disclosure and sustainability reporting and to understand the effects of the latest normative provision a systematic literature review has been carried out by searching relevant publications in the Scopus database and following a consecutive-steps approach of analysis (Littell et al., 2008; Massaro et al., 2016; Sivarajah et ...

industry [7]. Through sustainability reporting, an organization can identify its significant impacts on the economy, environment, and/or society and disclose them according to globally accepted standards. 2.2. Systematic Literature Review A systematic literature review (SLR) refers to a specific research or research methodol-

Sustainability reporting is measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance toward sustainable development. Using the Systematic ...

Abstract. This study analyzes the perspectives of the institutional theory, the legitimacy theory, and the stakeholders' theory in the accounting changing process and sustainability reports. The objective is to explore how these theories are used in corporate social responsibility (CSR) disclosure. Through this analysis, it is provided a ...

2.Literature review of sustainability reporting. Since sustainability reporting is an ever-evolving concept, there is still no single definition. Siew (2015) notes that sustainability reporting is known under various synonyms - corporate social responsibility (CSR) reporting, sustainable development (SD) reporting, triple bottom line (TBL ...

Abstract. This study analyzes the perspectives of the institutional theory, the legitimacy theory, and. the stakeholders' theory in the accounting changing process and sustainability reports ...

The research successfully summarizes the barriers from 37 influential sustainability report papers by employing a thorough systematic literature review. It was based on 6 well-known databases with the limitation of exclusion criteria such as 11 years of research (2012-2023), used English, and more than 4 pages articles.

Many sustainability reporting models and initiatives do not necessitate any assessment, where the user-friendly presentation of accounted data can be sufficient in many cases. ... The chronological list of literature review articles is given in Table 2. Table 2. Literature reviews. Author Types of Reviewed Papers Subject/Case Study; Arodudu et ...

Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26 (3) (2021), pp. 1176-1248. ... Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8 (2) (1995), pp. 47-77.

As emerged in this systematic literature review, many theories can inform the study of sustainability reporting. A recent research trend sees the combined utilization of several different theories in the same research design. In particular, our systematic literature review found eight articles built on a combination of three or more theories.

Prior research has shown that companies' sustainability reporting in relation to environmental, social, and governance disclosures influences investors' investment decisions. Since the credibility of these disclosures is often questionable, it is important to understand how investors perceive sustainability reporting and include it in their decision-making process. Although the high ...

While the state of the literature on sustainability reporting (SR) has already been mapped for other sectors, this has not yet happened for the construction industry. Through a systematic literature review, we identified 67 articles that examine companies' motivations for SR, the design and content of the reports, as well as the use of the ...

The scope of the bibliometric review is sufficiently large when taking into account the impact of AI with ML as fields within the literature and practice, the importance of sustainability and sustainability reporting, and the potential negative impact of greenwashing on both sustainability and sustainability reporting.

The historical evaluation of sustainability reporting focuses on developing sustainability, and related reporting evident several shifts (Fifka, 2012;Kolk, 2010).

2.2 Main findings in literature review papers on corporate sustainability. In terms of literature review papers on corporate sustainability, there are more than a dozen relevant articles, each with its own focus. ... Corporate sustainability reporting and the relations with evaluation and management frameworks: The Portuguese case. Journal of ...

Background: Integrated Reporting (IR) is an innovative and effective reporting model combining financial and non-financial information into a single report. Purpose: This paper reviews the literature concerning Integrated Reporting related to voluntary disclosure. The study analyses the theoretical foundations of Integrated reporting. It discusses the main dimensions of the concept from the ...

reporting on corporate financial performance through review of extant literature. Various researches have been conducted ov er the l ast dec ade for examining this r elationship.