Do business managers in Singapore consider sustainability a sustainable proposition - construing the perception to overcome challenges

Rangaswamy, Easwaramoorthy; Raghuram, K.S.; Shukla, Sangeeta

doi:10.1504/ijpspm.2020.10028304

Cited by 2 publications

(1 citation statement)

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“…Reporting on sustainability issues is one of the major challenges companies experience while implementing sustainability. 66 Table 1 shows the comprehensive list of internal and external barriers faced by SR preparers in various developed and developing countries. Out of 32 studies, around 15 studies used the interview method while another 15 studies used only a questionnaire survey for collecting data from the companies, and two studies 39, 58 used both (survey and interview) methods of data collection.…”

Section: Discussionmentioning

confidence: 99%

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

Jain

Tripathi

2022

Metamorphosis: A Journal of Management Research

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The purpose of this study is to identify the challenges of preparing sustainability reporting (SR) and the reasons for non-disclosure. A systematic review was done from two major databases Scopus and Web of Science. Existing literature related to the managers’ perception of barriers in SR was considered for this study. Results show that lack of awareness and understanding of SR is a major barrier mentioned in most of the studies, followed by lesser perceived benefits compared to cost, scarcity of resources, lack of legal requirements, government initiatives, and data collection issues as common barriers manager’s face for sustainability disclosure. Most of the barriers in developed and developing countries are found to be similar, this may be due to relative newness in the concept of SR. The present study also emphasizes the research gaps in the extant literature that can be taken forward for a better understanding of the issues in SR and enhancing reporting quality.

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Section: Discussionmentioning

confidence: 99%