Sustainability reporting: An overview of the recent development

  • Received March 3, 2021;
    Accepted May 28, 2021;
    Published June 17, 2021
  • Author(s)
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  • Article Info
    Volume 3 2020-2021, Issue #1, pp. 23-39
  • Cited by
    2 articles

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This work is licensed under a Creative Commons Attribution 4.0 International License

This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.

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    • Figure 1. Literature review research methodology
    • Figure 2. Year of publication
    • Figure 3. Research methodology
    • Figure 4. Research method
    • Figure 5. Research theories
    • Figure 6. The scope of studies
    • Figure 7. Country category
    • Figure 8. Country of origin
    • Figure 9. Research sector
    • Table 1. Number of sustainability studies in each journal
    • Table 2. Methodology and research method in studies
    • Table 3. Theories in studies
    • Table 4. Research topics
    • Conceptualization
      Inten Meutia
    • Methodology
      Inten Meutia
    • Project administration
      Inten Meutia
    • Resources
      Inten Meutia
    • Writing – original draft
      Inten Meutia
    • Software
      Zulnaidi Yaacob
    • Supervision
      Zulnaidi Yaacob
    • Validation
      Zulnaidi Yaacob
    • Visualization
      Zulnaidi Yaacob
    • Writing – review & editing
      Zulnaidi Yaacob
    • Data curation
      Shelly F. Kartasari
    • Formal Analysis
      Shelly F. Kartasari
    • Funding acquisition
      Shelly F. Kartasari
    • Investigation
      Shelly F. Kartasari