持续性
可持续性报告
多样性(控制论)
可持续发展组织
工作(物理)
系统回顾
业务
会计
社会可持续性
企业社会责任
公共关系
政治学
工程类
梅德林
计算机科学
机械工程
生态学
人工智能
法学
生物
作者
Paul Arkoh,Antonio Costantini,Francesco Scarpa
摘要
Abstract Sustainability reporting has been widely acknowledged as a crucial corporate sustainability practice and recently received increasing attention from regulators, standard‐setters, practitioners, and researchers. Motivated by the abundance of work, and the variety of theoretical perspectives and existing evidence, this paper explores how the research on sustainability reporting determinants has developed over time and what is known and not known about this topic. To address this question, we conducted a systematic literature review of articles on sustainability reporting determinants published in ABS‐ranked journals between 2002 and 2021. Building on Lozano et al. (2015) framework of corporate sustainability theories, our findings provide an updated overview of factors driving sustainability reporting and the determinants still under debate. Furthermore, to fill existing gaps and inspire future research developments, findings suggest further work focus on non‐listed companies, environmentally sensitive industries, underexplored geographical areas, and qualitative methods. Finally, the paper has implications for managers and policymakers.
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