Sustainability reporting: An overview of the recent development

Meutia, İnten; Yaacob, Zulnaidi; Kartasari, Shelly Febriana

doi:10.21511/afc.03(1).2020.03

Cited by 10 publications

(14 citation statements)

References 70 publications

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“…The cluster approach, also known as grouping, is used in this research review (Meutia et al, 2021). In assessing publications, clustering or grouping analytical points is a crucial method for discovering theoretical understanding.…”

Section: Methodsmentioning

confidence: 99%

A Literature Study of Financial Statement Fraud Detection

Yuliana

Hartono

Fernando

et al. 2022

IJSS

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This research attempts to give an overview of the focus and methods utilized to identify financial statements in Indonesia. This study employed the systematic literature review (SLR) methodology to analyze how the literature on financial reporting develops. Keywords like "financial statement fraud," "fraud triangle," "fraud diamond," and "fraud pentagon" are used in this study to find related research. 79 studies were found between 2017 and 2020, and 39 of them were used in this research. The findings of this literature review can help researchers develop more in-depth fraud research in the future. Several variables can be utilized as a reference for future research on fake financial statements, such as broadening the scope of the investigation, expanding the object, and involving people who can help with the investigation.

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Section: Methodsmentioning

confidence: 99%

A Literature Study of Financial Statement Fraud Detection

Yuliana

Hartono

Fernando

et al. 2022

IJSS

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“…Specifically, it is a vehicle for evaluating the economic, environmental, and social impacts of an organization's ability to achieve sustainable development goals and manage its societal impacts. (Meutia et al, 2021;Global Reporting Initiative (GRI), 2004). The communication channels for sustainability reporting have transitioned from annual reports to standalone sustainability reports and, most recently, to web-based reporting (Mion & Loza Adaui 2019;Lodia, 2018).…”

Section: Web-based Sustainability Reportingmentioning

confidence: 99%

Preliminary Study on Website Disclosures for Sustainability Reporting of Islamic Religious Institutions

Abdullah¹,

Ali²,

Minhad³

et al. 2023

IJARBSS

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Public sector organizations play an essential role in supporting the government's commitment to sustainable development. These organizations are expected to disclose more social and environmental information than private companies due to public contracts. Malaysian State Islamic Religious Councils (SIRCs) is one of the government agencies responsible for distributing and disseminating adequate and accurate information to various stakeholders, especially the public. These SIRCs frequently organize sustainability-related activities as part of their corporate social responsibility agenda and have a vast potential to contribute by disseminating sustainability-related information on their websites. However, the extent of sustainability website reporting by the SIRCs remained largely unaddressed. Drawing from the literature, this preliminary study proposes a website disclosure index for sustainability reporting by the SIRCs in Malaysia. A content analysis on three SIRCs websites representing three regions in Malaysia have been performed. A total of sixty-seven disclosure items were used as indicators during the website content analysis. Key findings indicate that more effort needs to be initiated by SIRCs in supporting a unified digital reporting that promotes accountability and transparency among government agencies. Nevertheless, the proposed website disclosure index may assist in formulating policies to encourage the use of SIRCs' websites to report sustainability information to the public. This study provides valuable input in supporting the government's aspiration to develop future strategies for achieving Sustainability Development Goals (SDGs) and adds to the limited literature on the website sustainability reporting by the public sector. Future research may use a larger sample of SIRCs to validate the disclosure index proposed in this study.

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“…Sustainability reporting (SR) frameworks have been mostly designed based on the missions that non-governmental and nonprofit organizations address. SR is a "new paradigm shift that is not only related to disclosure, but also integrates with the communication process between companies and stakeholders" [13] (p. 23). Sustainability accounting rule making has evolved over time, resulting in the proliferation of reporting rules that have improved the extent and scope of SR in GRI [14,15].…”

Section: An Overview Of Sustainability Reportingmentioning

confidence: 99%

Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports

Hamilton

Waters

2022

Sustainability

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Research has shown that sustainability reporting can positively influence organizational accountability and transparency. However, little research has been done to compare how sectors present their sustainability efforts. This research uses content analysis to examine how the two sectors leading reporting efforts detail their work. Specifically, sustainability reports published in 2020 were sought from the Fortune 50 and the top 50 institutions from U.S. News & World Report (USNWR)’s Best Global University rankings to examine compliance with the standard reporting frameworks and how the United Nations Sustainable Development Goals were presented. Results suggest Fortune 500 companies and educational institutions did not report sustainability in the same fashion, nor did either grouping follow a standardized reporting framework. For-profit corporations were more likely to publish a stand-alone sustainability report and more likely to address more of the United Nations’ Sustainable Development Goals.

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Sustainability reporting: An overview of the recent development

Cited by 10 publications

References 70 publications

A Literature Study of Financial Statement Fraud Detection

A Literature Study of Financial Statement Fraud Detection

Preliminary Study on Website Disclosures for Sustainability Reporting of Islamic Religious Institutions

Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports

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