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Trends in Environmental Reporting and Firm Value: A Systematic Literature Review and Future Directions

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Ni Gusti Ayu Pitria

    (Hasanuddin University)

  • H. S. Rahmawati

    (Hasanuddin University)

Abstract

Background Corporate environmental reporting has grown in importance in the context of corporate social responsibility and sustainability. Transparent reporting is expected to benefit long-term firm value. Nonetheless, the relationship between environmental reporting and firm value still requires a deeper understanding. This study aims to conduct a literature review of environmental reporting trends and their impact on firm value over the past decade. The purpose of this review is to identify patterns, challenges and opportunities that exist in related research. In addition, this study also aims to recommend future research directions. The method used is a systematic literature review. The data search process was conducted through several databases using relevant keywords. A total of 101 articles were selected based on predetermined inclusion and exclusion criteria. The results show several key trends in environmental reporting over the past decade, such as increased transparency, adoption of GRI standards, and regulatory influence. Reporting also positively impacts firm value through competitive advantage, access to capital, good image, and stakeholder compliance. Despite this progress, more research is needed on effective sustainability reporting frameworks and their impact on firms’ long-term financial performance.

Suggested Citation

  • Ni Gusti Ayu Pitria & H. S. Rahmawati, 2025. "Trends in Environmental Reporting and Firm Value: A Systematic Literature Review and Future Directions," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 448-467, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_38
    DOI: 10.2991/978-94-6463-758-8_38
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