Sustainability Reporting Determinants: A Systematic Review of Trends, Challenges, and Opportunities
Owusu Acheampong et al.
What the paper says
Understanding the determinants of sustainability reporting is critical for improving sustainability reporting frameworks. This study systematically reviewed 154 papers published between 2000 and 2020 in Accounting, Business, and Management journals on sustainability reporting determinants. Key sustainability reporting determinants identified include corporate governance, owner/manager attributes, managerial perceptions, and firm-specific variables. Other interesting findings revealed a notably strong geographic bias, with most studies focused on developed countries and large firms, with limited attention to developing countries and small- and medium-sized enterprises (SMEs). Additionally, there is a growing trend toward Triple Bottom Line (TBL) reporting, which addresses the economic, social, and environmental dimensions of sustainability reporting, reflecting a growing scholarly attention to the interlinkages among these dimensions, though some studies lacked a theoretical framework. Lastly, many studies from developing countries, especially in Asia and Africa, were published in non-ranked journals, highlighting quality concerns. This study offers valuable insights and directions for future research while encouraging a more holistic approach to sustainability reporting.
5 citations
Evidence weight
Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40
| F · citation impact | 0.41 × 0.4 = 0.16 |
| M · momentum | 0.63 × 0.15 = 0.09 |
| V · venue signal | 0.50 × 0.05 = 0.03 |
| R · text relevance † | 0.50 × 0.4 = 0.20 |
† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.