Insights into Sustainability Reporting: Trends, Aspects, and Theoretical Perspectives from a Qualitative Lens

Abstract

This review aims to provide a comprehensive synthesis of the coverage of sustainability reporting (SR) aspects within the corpus of qualitative SR literature. It seeks to elucidate the theoretical and conceptual foundations that have guided the trajectory of the sustainability field and illuminate the qualitative methodologies used in this body of literature. Employing a systematic review methodology, this study undertakes an exhaustive examination of 242 selected empirical studies on sustainability reporting conducted during the period spanning from 2001 to 2022. The noteworthy contribution of this review to the realm of sustainability research lies in its identification of unexplored and underexplored domains that merit attention in forthcoming investigations. These include but are not limited to employee health and safety practices, product responsibility, and gender dynamics. While stakeholder theory and institutional theory have been dominant theories within the selected literature, the exploration of moral legitimacy remains largely underinvestigated. It is essential to underscore that this review exclusively encompasses qualitative studies, owing to the richness and versatility inherent in qualitative research methods. This deliberate selection enables researchers to employ diverse methodological and theoretical frameworks to gain a profound understanding of engagement within the practice of sustainability reporting. This review introduces an interesting approach by considering the thematic scope, as well as theoretical and methodological choices, observed across the selected studies.