Year: 2025
Type: review
Study design: Systematic Review
Abstract: The increasing concern of the organization decision-makers towards the sustainability issue has propelled the development of sustainability accounting standards at the global level.The UN constantly carries out studies, in the framework of achieving the development goals and prevention of the climate crisis.In Europe, this change is driven by adopted regulatory frameworks, stakeholder expectations and a transition to a sustainable global economy.This article systematically reviews European sustainability reporting legislation and the academic literature, identifying frameworks, implementation challenges and also their impact on corporate performance and transparency.The research is based on works selected from the Scopus-Elsevier, ProQuest and WoS databases, the reviewed articles being published in the period 2010-2024 in the scope of sustainable accounting standards.The results show an increased interest in the digitization of corporate sustainability reporting, along with a series of organizational constraints that influence their adoption.
Institutions: Bucharest University of Economic Studies, Ovidius University
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408371502