Sustainability reporting – a systematic review of various dimensions, theoretical and methodological underpinnings

Abstract

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 informed sustainability research and the qualitative methodologies used in that literature. Design/methodology/approach This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021. Findings This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting. Research limitations/implications This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice. Originality/value This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.

What are the main drivers of SMEs’ production of sustainability reports?

“…Under this theoretical framework, SMEs undertake SR to meet the diverse expectations of stakeholders, including customers, investors, employees, and regulators. A recent study by Nasreen et al (2023) underscores the significant role that stakeholder theory plays in explaining SR, noting that the increasing number of stakeholders has complicated the process of identifying which ones are most critical to a company, making it a complex and ever-evolving challenge.…”

“…Small-and medium-sized enterprises (SMEs) are no exception; sustainability reporting (SR) serves as a means for these companies to communicate their sustainability efforts and performance to various stakeholders. While terms such as corporate social responsibility (CSR), social accounting, corporate citizenship, and environmental, social, and governance (ESG) reporting are often used interchangeably (Nasreen et al, 2023), there is a growing regulatory effort to standardize these concepts under the term 'sustainability reporting'.…”

Unveiling management trends in the public sector: A literature review and research agenda

“…the police force and schools), public companies and non-governmental public sector organisations, which are mainly part of the healthcare sector (van Helden et al, 2008). The organisations in the different government tiers use various accounting tools to organise activities and resources for gaining insights on financial position, operations, debt or cash flows (Nasreen & Baker, 2022). Governments' accounting systems are important for keeping these organisations accountable in terms of not only finances and performance, but also political and social aspects (Boyce & Davids, 2009).…”

Intellectual capital and sustainability practices of manufacturing firms in Uganda

“…Furthermore, Bananuka et al. 's (2023) study primarily examined the disclosure and communication aspects of sustainability efforts, while the present study aims to explore SP as a broader concept encompassing various actions and initiatives (Nasreen, Baker, & Rezania, 2023). Therefore, caution should be exercised when extrapolating their results to industries beyond the financial sector, as the specific contextual factors and characteristics of financial institutions may influence the relevance and applicability of their findings to other sub-sectors.…”