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What are the drivers of sustainability reporting? A systematic review

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Cited by:

  1. Isaac Monday Ikpor & Otu Otu Akanu & Joy Ugwu & Gabriel Obasi Chidozie Udu & Fabian Udum Ulo & Nicholas Achilike & Linus Adama & Bethel Oganezi, 2024. "Influence of Board Governance Characteristics on Sustainability Accounting and Reporting in a Developing Country: Evidence From Nigeria Large Businesses," SAGE Open, , vol. 14(1), pages 21582440231, February.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.
  7. Pooja Mishra & Kishore Kumar, 2024. "Uncovering the sustainability reporting: bibliometric analysis and future research directions," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 21(4), pages 520-542, December.
  8. Marileena Mäkelä & Tiina Onkila, 2024. "Domination of Managerial and Technical Frames—How the Circular Economy Is Reported in Finnish Business," Circular Economy and Sustainability, Springer, vol. 4(4), pages 2909-2930, December.
  9. Andrea Caccialanza & Riccardo Torelli, 2024. "The role of trade associations in promoting corporate sustainability transition and reporting: A case study in the food supply chain," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(5), pages 4469-4486, September.
  10. Francesco Gangi & Jérôme Méric & Rémi Jardat & Lucia Michela Daniele, 2019. "Business for society," Post-Print hal-02382307, HAL.
  11. 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.
  12. Md. Rezaul Karim & Samia Afrin Shetu & Istiaque Ahmed, 2025. "Determinants of corporate social responsibility (CSR) activities during the COVID-19 period: evidence from an emerging economy," SN Business & Economics, Springer, vol. 5(1), pages 1-29, January.
  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. 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.
  16. Syed Mahfujul Alam & Ericka Costa, 2025. "Climate Change Disclosure: A Conceptual Framework and Future Research Avenues," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 32(3), pages 4019-4034, May.
  17. Ramona Zharfpeykan & Davood Askarany, 2023. "Sustainability Reporting and Organisational Factors," JRFM, MDPI, vol. 16(3), pages 1-18, March.
  18. 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.
  19. Łukasz Matuszak & Ewa Różańska & Elżbieta Izabela Szczepankiewicz, 2025. "Assessment of the Compliance of Environmental Disclosures by Energy Companies Using GRI Standards with European Sustainability Reporting Standards: A Case Study," Sustainability, MDPI, vol. 17(8), pages 1-22, April.
  20. Kupfer, Stefan & Prysyazhna, Vladlena & Lukas, Elmar & Mölls, Sascha, 2025. "Timing corporate social responsibility investments: A dynamic investment model and empirical evidence," Energy Economics, Elsevier, vol. 143(C).
  21. 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.
  22. 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.
  23. 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.
  24. Francisca Castilla‐Polo & M. Dolores Guerrero‐Baena, 2023. "The business case for sustainability reporting in SMEs: consultants' and academics' perceptions," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(5), pages 3224-3238, October.
  25. Mohamed Toukabri & Lamia Kalai, 2024. "How does sustainability leadership improve climate change reporting? The choices associated with a sustainable board- A management perspective," Mitigation and Adaptation Strategies for Global Change, Springer, vol. 29(7), pages 1-48, October.
  26. 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.
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