Given the increasing concern for the global environmental issues and the relating need for preservation of the ecosystem, sustainability reporting has become more and more important, to both developed and developing economies, sparking the interest of the literature. This study primarily aims to investigate the factors that influence the adoption of new sustainability reporting practices and external assurance. More specifically, the study uses two logit models and one regression model based on a sample of large Asian and African companies which have addressed the SDGs in their sustainability reports published in Through sustainability reports, companies disclose voluntary information about the economic, environmental and social impacts produced by their activities. This allows companies to reduce information asymmetries and increase transparency on their—positive or negative—sustainability performance Nobanee and Ellili Moreover, this increased transparency provides investors with the possibility to make more appropriate valuations and to better orient their investment towards companies with a more positive impact.
Corporate Sustainability and the Individual: A Literature Review
(PDF) Project sustainability strategies: A systematic literature review | sumit sah - darma.info
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Project sustainability strategies: A systematic literature review
For this purpose, sustainability reporting has grown from a voluntary basis into a legal obligation for some organizations, which speaks in favor of the importance of sustainable business globally. This paper aims to provide a wider perspective and theoretical support for research on sustainability reporting. A literature review of 52 papers from the Web of Science database indicates the following eight aspects as a trend in the literature reviews of sustainability reporting: Assurance, Boards, Communication, Framework, Impact, Indicators, Materiality and Practices. The paper highlights problems and provides challenges related to sustainability reporting and research opportunities for exploring sustainability reporting in future studies.
Metrics details. There is a long and varied history associated with the evolution of the concept of Corporate Social Responsibility CSR. However, a historical review is missing in the academic literature that portrays the evolution of the academic understanding of the concept alongside with the public and international events that influenced the social expectations with regards to corporate behavior.