Challenges of Sustainability Reporting from Managerial Perspective: A Review and Future Agenda

Jain, Karishma; Tripathi, Pallavi

doi:10.1177/09726225221127481

Cited by 4 publications

(1 citation statement)

References 56 publications

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“…According to their analysis, the impact of ESG on firm value and ESG investment were the prominent themes, and the effect of ESG on the cost of capital and ESG audit and assurance were the emerging themes in this domain. On the other hand, Jain and Tripathi (2022) also conducted a systematic literature review on sustainability reporting for a better understanding of sustainability reporting as a tool of ESG. Studies of Cruz et al (2023) and Yadav and Saini (2023) are also related to the same area of bibliometric research.…”

Section: Literature Reviewmentioning

confidence: 99%

Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis

Kansal,

Malhotra,

Neelam

2024

Metamorphosis: A Journal of Management Research

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Purpose: Environmental, social, and governance (ESG) is becoming a key concept of sustainability around the world. There is a tremendous increase in academic interest in ESG. It is difficult for researchers to structure a large quantity of unstructured data through a structured literature review or meta-analysis. Although, in recent years, many visualization tools have been invented for structuring or visualization of large quantities of literature, yet, there is currently a lack of bibliometric and visualization studies on this subject. To fill this lacuna, this study is conducted to analyse the publication metrics on the ESG literature and to give a research agenda for future research. This study will clarify the conceptual underpinnings of the ESG field serving as a reference for ESG development to help researchers and stakeholders quickly grasp the fundamentals of this subject. Design/Methodology/Approach: An extensive literature review was carried out on ESG spread over the period between 2008 and 2022 published journals identified from online academic databases of Scopus. A total of 701 conceptual and empirical articles were analysed. To achieve the objectives of the study, bibliometric analysis was used. To conduct bibliometric analysis, Biblioshiny application of RStudio and VOSviewer software was used. Findings: This study highlighted key trends, emerging themes and sub-themes by analysing the statistical profile of ESG literature, most productive ESG research journals, authors, countries, keywords and their collaboration status using bibliometric analysis. Research implications: By providing the distribution schema of ESG articles based on different criteria and by providing the future research areas, the present study would help future researchers to understand the current status of ESG research in the business industry as well as in academia and take this research area forward. Originality/Value: This bibliometric analysis provides a holistic view of ESG literature highlighting major research themes and their related sub-themes addressed in the research studies to date.

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Section: Literature Reviewmentioning

confidence: 99%

Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis

Kansal,

Malhotra,

Neelam

2024

Metamorphosis: A Journal of Management Research

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Opportunities and limitations to environmental management system (EMS) implementation in UK small and medium enterprises (SMEs) – A systematic review

Joy-Camacho,

Thornhill

2024

Journal of Environmental Management

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Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?

Asadi,

Mansourfar,

Homayoun

et al. 2024

JAOC

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Purpose This paper aims to investigate how integrated reporting quality (IRQ), as well as comprehensive disclosure score (CDS) (i.e. incorporating integrated and sustainable reporting quality), impacts value creation differently between companies operating under mandatory versus voluntary adoption of these reporting frameworks. Design/methodology/approach The sample comprises 1,195 firm-year observations (international data set) from 2018 to 2022, which are divided into groups based on mandatory vs voluntary adoption of the international integrated reporting framework (IIRF) and Sustainability Accounting Standards Board (SASB). Furthermore, regression analysis is used in the analyses. Findings The findings revealed a significant and positive relationship between IRQ and value creation on a global scale. In addition, unlike voluntary adoption of the IIRF, mandatory adoption of it showed a significant and positive relationship between IRQ and value creation. Furthermore, an increase in the CDS had a greater impact on value creation compared to IRQ. Finally, in contrast to companies with voluntary adoption of both IIRF and SASB, companies with mandatory adoption of them exhibited a significant and positive relationship between these reports and value creation. Practical implications The findings have practical implications for various stakeholders. First, by enhancing the awareness and understanding of integrated reporting and sustainability reporting among users, these results can facilitate more informed economic decision-making and enable a more accurate assessment of a company's potential for value creation. Second, these findings can contribute to the development of more effective and tailored reporting guidelines that align with the nuances of value creation dynamics in different contexts. Ultimately, this research can lead to improvements in reporting practices and regulatory frameworks, benefiting both companies and their stakeholders. Social implications The study's social implications are significant as it offers insights into the global debate surrounding the adoption of the IIRF and the objectives of the merger involving the Value Reporting Foundation and the International Financial Reporting Standards Foundation. The findings provide a concrete basis for evaluating the value of adopting the IIRF and inform discussions on the future of reporting standards and practices. Originality/value Furthermore, it stands as one of the pioneering endeavors to investigate the value creation aspects of CDS. These unique aspects make a substantive contribution by expanding the frontiers of knowledge in the realm of corporate reporting and financial implications, offering novel insights and opportunities for further research in this crucial domain.

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Challenges of Sustainability Reporting from Managerial Perspective: A Review and Future Agenda

Cited by 4 publications

References 56 publications

Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis

Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis

Opportunities and limitations to environmental management system (EMS) implementation in UK small and medium enterprises (SMEs) – A systematic review

Do mandatory and voluntary adoption of integrated and sustainability reporting influence value creation?

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