Sustainability reporting: An overview of the recent development
This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR litera...
Main Authors: | , , |
---|---|
Format: | Article |
Language: | English |
Published: |
LLC "CPC "Business Perspectives"
2021-06-01
|
Series: | Accounting and Financial Control |
Subjects: | |
Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15149/AFC_2020_01_Meutia.pdf |
id |
doaj-88ab1eb3a9f84cac935aff772e6f734b |
---|---|
record_format |
Article |
spelling |
doaj-88ab1eb3a9f84cac935aff772e6f734b2021-06-17T11:54:35ZengLLC "CPC "Business Perspectives"Accounting and Financial Control2543-54852544-14502021-06-0131233910.21511/afc.03(1).2020.0315149Sustainability reporting: An overview of the recent developmentInten Meutia0https://orcid.org/0000-0002-2418-0283Zulnaidi Yaacob1https://orcid.org/0000-0002-1222-1949Shelly F. Kartasari2https://orcid.org/0000-0001-9572-6573Ph.D., Associate Professor, Economic Faculty, Accounting Department, University SriwijayaPh.D., Associate Professor, Management Section, School of Distance Education, Universiti Sains MalaysiaPh.D., Lecturer, Economic Faculty, Accounting Department, University SriwijayaThis study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. 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 directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15149/AFC_2020_01_Meutia.pdfsustainability performancesustainability reportsustainability reporting |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Inten Meutia Zulnaidi Yaacob Shelly F. Kartasari |
spellingShingle |
Inten Meutia Zulnaidi Yaacob Shelly F. Kartasari Sustainability reporting: An overview of the recent development Accounting and Financial Control sustainability performance sustainability report sustainability reporting |
author_facet |
Inten Meutia Zulnaidi Yaacob Shelly F. Kartasari |
author_sort |
Inten Meutia |
title |
Sustainability reporting: An overview of the recent development |
title_short |
Sustainability reporting: An overview of the recent development |
title_full |
Sustainability reporting: An overview of the recent development |
title_fullStr |
Sustainability reporting: An overview of the recent development |
title_full_unstemmed |
Sustainability reporting: An overview of the recent development |
title_sort |
sustainability reporting: an overview of the recent development |
publisher |
LLC "CPC "Business Perspectives" |
series |
Accounting and Financial Control |
issn |
2543-5485 2544-1450 |
publishDate |
2021-06-01 |
description |
This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. 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 directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting. |
topic |
sustainability performance sustainability report sustainability reporting |
url |
https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/15149/AFC_2020_01_Meutia.pdf |
work_keys_str_mv |
AT intenmeutia sustainabilityreportinganoverviewoftherecentdevelopment AT zulnaidiyaacob sustainabilityreportinganoverviewoftherecentdevelopment AT shellyfkartasari sustainabilityreportinganoverviewoftherecentdevelopment |
_version_ |
1721373954448293888 |