A systematic literature review on the determinants of sustainability
Further, section 4 presents the results of the systematic literature review, and section 5 provides a discussion of the results; section 6 elucidates the present study's conclusions. 2. Background. The topic of ''sustainability reporting'' is experiencing considerable interest at a scientific level.
Determinants of sustainability reporting: A systematic literature review
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 ...
A Systematic Literature Review of Theories Underpinning Sustainability
As emerged in this systematic literature review, many theories can inform the study of sustainability reporting. A recent research trend sees the combined utilization of several different theories in the same research design. In particular, our systematic literature review found eight articles built on a combination of three or more theories.
Mandatory CSR and sustainability reporting: economic analysis and
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for CSR and ...
(PDF) Sustainability reporting
Purpose This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have ...
Sustainability Reporting: A Literature Review
Abstract. This paper aims to increase awareness on the history of sustainability reporting (SR), the practices on SR at different parts of the world, and the relationship of SR to financial performance. In addition, the prioritization of customer focus on SR is presented. The effects of regulation on Environmental, Social and Corporate ...
Sustainability reporting scholarly research: a bibliometric review and
The findings suggest that sustainability reporting has witnessed exponential growth, moved from a "paucity" stage in 2000 to the "saturation" stage in 2022, and is still ongoing. ... Winschel J, Stawinoga M (2019) Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. Manage Rev Q ...
PDF A Systematic Literature Review: Determinants of Sustainability
Literature Review 2.1. Sustainability Reporting Disclosure The Global Reporting Initiative (GRI) defines sustainability reporting as a reporting ... Sustainability reporting is an organization's practice of reporting publicly on its eco-nomic, environmental, and/or social impacts, thus indicating its contribution, positive or
Sustainability
This study aimed to find out how the development of sustainability reporting is seen from the theoretical and practical perspectives and how the solutions are solved. This study used a systematic literature review approach. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, 24 selected articles were obtained that matched the criteria. The results show ...
Environmental, Social, and Governance (ESG) disclosure: A literature review
Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26 (3) (2021), pp. 1176-1248. ... Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8 (2) (1995), pp. 47-77.
(PDF) Sustainability reporting: A systematic review
Sustainability reporting is measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance toward sustainable development. Using the Systematic ...
Sustainability reporting
This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.,This study uses a systematic review to examine prior empirical studies ...
Theoretical Perspectives on Sustainability Reporting: A Literature Review
Abstract. This study analyzes the perspectives of the institutional theory, the legitimacy theory, and the stakeholders' theory in the accounting changing process and sustainability reports. The objective is to explore how these theories are used in corporate social responsibility (CSR) disclosure. Through this analysis, it is provided a ...
What are the drivers of sustainability reporting? A systematic review
The authors intend to demonstrate and discuss the wide range of approaches used in literature.,The review suggests that firm size, media visibility and ownership structure are the most important drivers of the disclosure of sustainability reports, while corporate governance only seems to have an influence on the existence of audit or ...
Theoretical Perspectives on Sustainability Reporting: A Literature Review
The paper examines the corporate social responsibility (CSR) reporting practice at the frontier markets by using a comparative review of sustainability reporting practice according to the GRI ...
Investors' Perceptions of Sustainability Reporting—A Review of the
Prior research has shown that companies' sustainability reporting in relation to environmental, social, and governance disclosures influences investors' investment decisions. Since the credibility of these disclosures is often questionable, it is important to understand how investors perceive sustainability reporting and include it in their decision-making process. Although the high ...
Sustainability reporting: An overview of the recent development
A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as "sustainability report" and "sustainability reporting" to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main ...
Sustainability
CSR decoupling refers to the misalignment between a company's stated CSR policies and its actual practices, resulting in issues like diminished financial performance and heightened risk. While initially explored in developed economies such as the US, recent research has shifted focus towards developing nations like China. However, a comprehensive review of CSR decoupling literature in the ...
What directors need to know on sustainability reporting
2. Director's duties and liability exposures: Beyond 'corporate compliance', the new norms of climate- and sustainability-related financial reporting are directly relevant across directors' strategy, risk oversight and disclosure functions. To state the obvious, boards are ultimately responsible for all financial disclosures.
Research outcomes informing the selection of public health
A key role of public health policy-makers and practitioners is to ensure beneficial interventions are implemented effectively enough to yield improvements in public health. The use of evidence to guide public health decision-making to achieve this is recommended. However, few studies have examined the relative value, as reported by policy-makers and practitioners, of different broad research ...
Sustainability professionals using AI to help meet new reporting rules
Sustainability reporting and data collection - more specifically, the ability to report sustainability data accurately and compliantly - are amongst the most pressing challenges facing ...
A systematic literature review on corporate sustainability
2.2 Main findings in literature review papers on corporate sustainability. In terms of literature review papers on corporate sustainability, there are more than a dozen relevant articles, each with its own focus. ... Corporate sustainability reporting and the relations with evaluation and management frameworks: The Portuguese case. Journal of ...
(PDF) Corporate sustainability: A Literature review
Abstract. This review article intends to bring a better understanding to the field of corporate sustainability as studied by previous scholars. Since the end of the 1990s, corporate sustainability ...
Scoping review of the recommendations and guidance for improving the
A scoping review was conducted to meet the study objectives, as scoping review designs are particularly appropriate to answer broad research questions [].The scoping review included four steps: (1) developing the literature search strategy; (2) study selection; (3) data charting; and (4) summarizing and reporting the results.
Establishing the limitations of sustainable construction in developing
The key barriers identified from the meta-analysis include inadequate training and education amongst construction professionals, poor execution of sustainability ethics, poor populace attitude towards sustainability, poor awareness and understanding, dearth of precise data and integrated study and inappropriate priorities about sustainability ...
A systematic literature review on the determinants of sustainability
2. Background. The topic of ''sustainability reporting'' is experiencing considerable interest at a scientific level. Recent years have seen a growth in the adoption of SR both in response to stakeholders interested in social and environmental performance and to investors who rely on this type of non-financial data as an indicator of underlying business risks and likely future financial ...
Sustainability
Amidst global sustainability challenges across domains such as energy, water, and transportation, China's urbanisation process presents unique socio-economic dynamics, particularly following the Reform and Opening Up policy. The existing literature has not fully captured the complex interplay between urban growth and sustainability challenges in China, nor has it adequately explored the ...
CASE REPORT article
Malacoplakia is a rare chronic granulomatous disease that mostly affects the gastrointestinal tract and urinary tract of immunocompromised patients; malacoplakia rarely effects the female reproductive tract. Here, we report a 56-year-old patient who underwent thymectomy for thymoma and myasthenia gravis prior to developing cervical and vaginal malacoplakia. The patient presented with recurrent ...
Frontiers
Citation: Nie N, Liu L, Bai C, Wang D, Gao S, Liu J, Zhang R, Lin Y, Zhang Q and Chang H (2024) Eosinophilic granulomatous polyangiitis with central nervous system involvement in children: a case report and literature review. Front. Immunol. 15:1406424. doi: 10.3389/fimmu.2024.1406424. Received: 26 March 2024; Accepted: 01 May 2024; Published ...
COMMENTS
Further, section 4 presents the results of the systematic literature review, and section 5 provides a discussion of the results; section 6 elucidates the present study's conclusions. 2. Background. The topic of ''sustainability reporting'' is experiencing considerable interest at a scientific level.
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 ...
As emerged in this systematic literature review, many theories can inform the study of sustainability reporting. A recent research trend sees the combined utilization of several different theories in the same research design. In particular, our systematic literature review found eight articles built on a combination of three or more theories.
This study collates potential economic effects of mandated disclosure and reporting standards for corporate social responsibility (CSR) and sustainability topics. We first outline key features of CSR reporting. Next, we draw on relevant academic literatures in accounting, finance, economics, and management to discuss and evaluate the potential economic consequences of a requirement for CSR and ...
Purpose This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have ...
Abstract. This paper aims to increase awareness on the history of sustainability reporting (SR), the practices on SR at different parts of the world, and the relationship of SR to financial performance. In addition, the prioritization of customer focus on SR is presented. The effects of regulation on Environmental, Social and Corporate ...
The findings suggest that sustainability reporting has witnessed exponential growth, moved from a "paucity" stage in 2000 to the "saturation" stage in 2022, and is still ongoing. ... Winschel J, Stawinoga M (2019) Determinants and effects of sustainable CEO compensation: a structured literature review of empirical evidence. Manage Rev Q ...
Literature Review 2.1. Sustainability Reporting Disclosure The Global Reporting Initiative (GRI) defines sustainability reporting as a reporting ... Sustainability reporting is an organization's practice of reporting publicly on its eco-nomic, environmental, and/or social impacts, thus indicating its contribution, positive or
This study aimed to find out how the development of sustainability reporting is seen from the theoretical and practical perspectives and how the solutions are solved. This study used a systematic literature review approach. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, 24 selected articles were obtained that matched the criteria. The results show ...
Mandatory CSR and sustainability reporting: Economic analysis and literature review. Review of Accounting Studies, 26 (3) (2021), pp. 1176-1248. ... Corporate social and environmental reporting: A review of the literature and a longitudinal study of UK disclosure. Accounting, Auditing & Accountability Journal, 8 (2) (1995), pp. 47-77.
Sustainability reporting is measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance toward sustainable development. Using the Systematic ...
This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.,This study uses a systematic review to examine prior empirical studies ...
Abstract. This study analyzes the perspectives of the institutional theory, the legitimacy theory, and the stakeholders' theory in the accounting changing process and sustainability reports. The objective is to explore how these theories are used in corporate social responsibility (CSR) disclosure. Through this analysis, it is provided a ...
The authors intend to demonstrate and discuss the wide range of approaches used in literature.,The review suggests that firm size, media visibility and ownership structure are the most important drivers of the disclosure of sustainability reports, while corporate governance only seems to have an influence on the existence of audit or ...
The paper examines the corporate social responsibility (CSR) reporting practice at the frontier markets by using a comparative review of sustainability reporting practice according to the GRI ...
Prior research has shown that companies' sustainability reporting in relation to environmental, social, and governance disclosures influences investors' investment decisions. Since the credibility of these disclosures is often questionable, it is important to understand how investors perceive sustainability reporting and include it in their decision-making process. Although the high ...
A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as "sustainability report" and "sustainability reporting" to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main ...
CSR decoupling refers to the misalignment between a company's stated CSR policies and its actual practices, resulting in issues like diminished financial performance and heightened risk. While initially explored in developed economies such as the US, recent research has shifted focus towards developing nations like China. However, a comprehensive review of CSR decoupling literature in the ...
2. Director's duties and liability exposures: Beyond 'corporate compliance', the new norms of climate- and sustainability-related financial reporting are directly relevant across directors' strategy, risk oversight and disclosure functions. To state the obvious, boards are ultimately responsible for all financial disclosures.
A key role of public health policy-makers and practitioners is to ensure beneficial interventions are implemented effectively enough to yield improvements in public health. The use of evidence to guide public health decision-making to achieve this is recommended. However, few studies have examined the relative value, as reported by policy-makers and practitioners, of different broad research ...
Sustainability reporting and data collection - more specifically, the ability to report sustainability data accurately and compliantly - are amongst the most pressing challenges facing ...
2.2 Main findings in literature review papers on corporate sustainability. In terms of literature review papers on corporate sustainability, there are more than a dozen relevant articles, each with its own focus. ... Corporate sustainability reporting and the relations with evaluation and management frameworks: The Portuguese case. Journal of ...
Abstract. This review article intends to bring a better understanding to the field of corporate sustainability as studied by previous scholars. Since the end of the 1990s, corporate sustainability ...
A scoping review was conducted to meet the study objectives, as scoping review designs are particularly appropriate to answer broad research questions [].The scoping review included four steps: (1) developing the literature search strategy; (2) study selection; (3) data charting; and (4) summarizing and reporting the results.
The key barriers identified from the meta-analysis include inadequate training and education amongst construction professionals, poor execution of sustainability ethics, poor populace attitude towards sustainability, poor awareness and understanding, dearth of precise data and integrated study and inappropriate priorities about sustainability ...
2. Background. The topic of ''sustainability reporting'' is experiencing considerable interest at a scientific level. Recent years have seen a growth in the adoption of SR both in response to stakeholders interested in social and environmental performance and to investors who rely on this type of non-financial data as an indicator of underlying business risks and likely future financial ...
Amidst global sustainability challenges across domains such as energy, water, and transportation, China's urbanisation process presents unique socio-economic dynamics, particularly following the Reform and Opening Up policy. The existing literature has not fully captured the complex interplay between urban growth and sustainability challenges in China, nor has it adequately explored the ...
Malacoplakia is a rare chronic granulomatous disease that mostly affects the gastrointestinal tract and urinary tract of immunocompromised patients; malacoplakia rarely effects the female reproductive tract. Here, we report a 56-year-old patient who underwent thymectomy for thymoma and myasthenia gravis prior to developing cervical and vaginal malacoplakia. The patient presented with recurrent ...
Citation: Nie N, Liu L, Bai C, Wang D, Gao S, Liu J, Zhang R, Lin Y, Zhang Q and Chang H (2024) Eosinophilic granulomatous polyangiitis with central nervous system involvement in children: a case report and literature review. Front. Immunol. 15:1406424. doi: 10.3389/fimmu.2024.1406424. Received: 26 March 2024; Accepted: 01 May 2024; Published ...