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Corporate Sustainability Reporting in Europe: A Scoping Review

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  • Tami Dinh
  • Anna Husmann
  • Gaia Melloni

Abstract

This paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e. insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.

Suggested Citation

  • Tami Dinh & Anna Husmann & Gaia Melloni, 2023. "Corporate Sustainability Reporting in Europe: A Scoping Review," Accounting in Europe, Taylor & Francis Journals, vol. 20(1), pages 91-119, January.
    • Handle: RePEc:taf:acceur:v:20:y:2023:i:1:p:91-119
    DOI: 10.1080/17449480.2022.2149345
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    Cited by:

    1. PONTI Marisa & PORTELA Manuel & PIERRI Paola & DALY Angela & MILAN Stefania & KAUKONEN LINDHOLM Riikka & MACCANI Giovanni & PETER DE SOUZA Siddharth & THABIT GONZALEZ Sara, 2024. "Unlocking Green Deal Data: Innovative Approaches for Data Governance and Sharing in Europe," JRC Research Reports JRC139026, Joint Research Centre.
    2. Banu Dincer & Ayşe İrem Keskin & Caner Dincer, 2023. "Nexus between Sustainability Reporting and Firm Performance: Considering Industry Groups, Accounting, and Market Measures," Sustainability, MDPI, vol. 15(7), pages 1-13, March.
    3. Rogerson, Michael & Scarpa, Francesco & Snelson-Powell, Annie, 2024. "Accounting for human rights: Evidence of due diligence in EU-listed firms’ reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).

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