Drivers of Sustainability Reporting and It’s Theoretical Relevance: a Systematic Literature Review
Year: 2024
Type: review
Study design: Systematic Review
Abstract: The objective of this study is to gather and systematise the existing literature on research on sustainability reporting. The study aims to provide a comprehensive analysis of the elements that drive sustainability reporting and the corresponding theories that underpin this area of research. The design used in this research is a systematic literature review (SLR) related to the factors that encourage sustainability reporting. SLR aims to describe and illustrate the many strategies utilised for sustainability reporting research. The research reveals the three most important variables influencing the disclosure of sustainability reporting which are stakeholder engagement, firm size, and board gender diversity. Another influencing element, corporate governance, on the other hand, lacks a distinct trend due to conflicting findings from several studies. Stakeholder theory, legitimacy theory, and agency theory are the three most prevalent applicable theories from prior research synthesis.
Institutions: Udayana University, Universitas Mahasaraswati Denpasar
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: bronze
Funder: Universitas Udayana
OpenAlex ID: W4404730402