IDEAS home Printed from https://ideas.repec.org/a/eme/srjpps/srj-06-2022-0231.html
   My bibliography  Save this article

Sustainability reporting as a social construct: the systematic literature review within socio-political view

Author

Listed:
  • Maria Aluchna
  • Maria Roszkowska-Menkes
  • Ewa Jastrzębska
  • Leszek Bohdanowicz

Abstract

Purpose - The purpose of this paper is to investigate the role of socio-political interactions in determining the topos of sustainability reporting (SR) practice. For this purpose, this study harnesses pragmatic constructivism perspective to identify facts, possibilities, values and communication of SR practice. Design/methodology/approach - This study adopts a systematic literature review approach using a sample of 167 articles from 54 academic journals. Findings - The results of this study indicate that companies in their SR are driven by self-interest, treating disclosure as a mean in itself and neglecting its role in sustainability transition. In the light of the results, this study proposes three main avenues for further research: the interplay of institutional, organizational and individual factors as drivers for transparency; approaches to improve the quality of SR; and (3) sustainability impact of SR. Originality/value - The past decade has seen a proliferation of literature on the practice of SR. One of the most influential streams in studies on SR has been grounded in socio-political theories with legitimacy, stakeholder and institutional theories on the front. Nevertheless, there is still no systematic and comprehensive overview of this rich literature. This study offers a comprehensive framework which conceptualizes SR as a social construct defined by the interplay between various, often conflicting institutional demands.

Suggested Citation

  • Maria Aluchna & Maria Roszkowska-Menkes & Ewa Jastrzębska & Leszek Bohdanowicz, 2023. "Sustainability reporting as a social construct: the systematic literature review within socio-political view," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 19(8), pages 1535-1554, February.
    • Handle: RePEc:eme:srjpps:srj-06-2022-0231
    DOI: 10.1108/SRJ-06-2022-0231
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-06-2022-0231/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/SRJ-06-2022-0231/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/SRJ-06-2022-0231?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:srjpps:srj-06-2022-0231. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.