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What are the drivers of sustainability reporting? A systematic review

Author

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  • Dominik Dienes
  • Remmer Sassen
  • Jasmin Fischer

Abstract

Purpose - The purpose of this paper is to systematise the research field of sustainability reporting. The authors contribute to closing this research gap and, on the basis of this systematisation, address the research question of what are the drivers of sustainability reporting. Design/methodology/approach - The paper systematically reviews existing studies and analyses drivers of sustainability reporting using a qualitative approach. The authors intend to demonstrate and discuss the wide range of approaches used in literature. Findings - The review suggests that firm size, media visibility and ownership structure are the most important drivers of the disclosure of sustainability reports, while corporate governance only seems to have an influence on the existence of audit or sustainability committees. In contrast, other determinants such as profitability, capital structure, firm age or board composition as an indicator of corporate governance do not show a clear tendency. Originality/value - The authors systemise the research field related to sustainability reporting to give an overview of the current research landscape that is not influenced by environmental or social reporting and discuss the identified determinants and the related variables. This results in a comprehensive report of what is known and unknown about the questions addressed in the systematic review.

Suggested Citation

  • Dominik Dienes & Remmer Sassen & Jasmin Fischer, 2016. "What are the drivers of sustainability reporting? A systematic review," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 7(2), pages 154-189, May.
    • Handle: RePEc:eme:sampjp:sampj-08-2014-0050
    DOI: 10.1108/SAMPJ-08-2014-0050
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    Citations

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    Cited by:

    1. Mahdi Alhamami, 2023. "Do Corporate Governance Internal Characteristics Affect the Level of Sustainability Reporting in Saudi Arabian Banks?," International Journal of Business and Management, Canadian Center of Science and Education, vol. 18(3), pages 123-123, June.
    2. Ladini, Mark Juliana & Associate Professor ORBUNDE, Bemshima & Dr. Daniel Emmanuel Kayode, 2024. "Effect of Board Size and Board Meeting Frequency on Environmental Disclosure of Listed Manufacturing Firms in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(1), pages 236-254, January.
    3. Paul Arkoh & Antonio Costantini & Francesco Scarpa, 2024. "Determinants of sustainability reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 1578-1597, May.
    4. Dolores Guerrero-Baena, M. & Castilla-Polo, Francisca & Rodríguez-Gutiérrez, Pablo, 2024. "What are the main drivers of SMEs? production of sustainability reports?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 8(1), pages 617-617, May.
    5. Siqi Che & Rongting Li, 2024. "Comparative Analysis of BYD and Tesla’s CSR Image Construction through CSR Reports," International Journal of Business and Management, Canadian Center of Science and Education, vol. 19(4), pages 106-106, July.
    6. Domenico Rocco Cambrea & Francesco Paolone & Nicola Cucari, 2023. "Advisory or monitoring role in ESG scenario: Which women directors are more influential in the Italian context?," Business Strategy and the Environment, Wiley Blackwell, vol. 32(7), pages 4299-4314, November.
    7. Pei‐Chi Kelly Hsiao & Charl de Villiers & Claire Horner & Hein Oosthuizen, 2022. "A review and synthesis of contemporary sustainability accounting research and the development of a research agenda," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 62(4), pages 4453-4483, December.
    8. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
    9. M. Dolores Guerrero‐Baena & Francisca Castilla‐Polo & Pablo Rodríguez‐Gutiérrez, 2024. "Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 33(5), pages 4130-4144, July.
    10. Monday Nweke Igwe & Saleh F. A. Khatib & Ayman Hassan Bazhair, 2023. "Sustainability reporting in Africa: A systematic review and agenda for future research," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(5), pages 2081-2100, September.
    11. Sumon Kumar Das & Md Khalilur Rahman & Songita Roy, 2024. "Does ownership type affect sustainability reporting disclosure? Evidence from an emerging market," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(1), pages 52-68, March.
    12. Louis Maximilian Ronalter & Merce Bernardo & Javier Manuel Romaní, 2023. "Quality and environmental management systems as business tools to enhance ESG performance: a cross-regional empirical study," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 25(9), pages 9067-9109, September.
    13. Zhongtian Li & Jing Jia & Larelle J. Chapple, 2022. "Textual characteristics of corporate sustainability disclosure and corporate sustainability performance: evidence from Australia," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 31(3), pages 786-816, February.
    14. Frank Hubers & Thomas Thijssens, 2023. "Protect, respect, remedy, and report? Development of human rights reporting in the context of formal institutional settings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(6), pages 2783-2798, November.
    15. Ramona Zharfpeykan & Davood Askarany, 2023. "Sustainability Reporting and Organisational Factors," JRFM, MDPI, vol. 16(3), pages 1-18, March.
    16. Wesley Friske & Atanas Nik Nikolov & Todd Morgan, 2024. "Making the grade: An analysis of sustainability reporting standards and Global Reporting Initiative adherence ratings," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(3), pages 2098-2108, May.

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