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Drivers of corporate voluntary disclosure: a systematic review

Author

Listed:
  • Izdihar Abdullah Zamil
  • Suresh Ramakrishnan
  • Noriza Mohd Jamal
  • Majeed Abdulhussein Hatif
  • Saleh F.A. Khatib

Abstract

Purpose - The purpose of this paper is to provide a systematic and comprehensive review of the existing literature on the determinants of firms reporting practices. Design/methodology/approach - Following a systematic method, the sample literature of 135 studies was collected from the Scopus database. These studies were evaluated in terms of the theoretical lenses applied in the literature, yearly trend, regional distribution, research settings and prior studies finding to provide some recommendations for further research. Findings - The investigation revealed that the literature was more interested in the agency theory in investigating the drivers of voluntary reporting such as company size, age, leverage, liquidity, profitability, corporate governance and ownership structure. Although firm-specific determinants were the most examined in the previous studies, however, the result is still inconclusive. Also, limited work was found on the country-related factors, while internal audit impact has yet to be explored. Originality/value - Being the first of its kind, this research provides a comprehensive review of the current research landscape on the drivers of environmental or social disclosure and highlights several interesting opportunities for future research.

Suggested Citation

  • Izdihar Abdullah Zamil & Suresh Ramakrishnan & Noriza Mohd Jamal & Majeed Abdulhussein Hatif & Saleh F.A. Khatib, 2021. "Drivers of corporate voluntary disclosure: a systematic review," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 21(2), pages 232-267, August.
    • Handle: RePEc:eme:jfrapp:jfra-04-2021-0110
    DOI: 10.1108/JFRA-04-2021-0110
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    Citations

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    Cited by:

    1. 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.

    More about this item

    Keywords

    Corporate governance; Corporate social responsibility; Corporate reporting; Literature review; G32; G34; M14;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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