Sustainability reporting as a social construct: the systematic literature review within socio-political view

Abstract

Purpose The purpose of this paper is to investigate the role of socio-political interactions in determining the topos of sustainability reporting (SR) practice. For this purpose, this study harnesses pragmatic constructivism perspective to identify facts, possibilities, values and communication of SR practice. Design/methodology/approach This study adopts a systematic literature review approach using a sample of 167 articles from 54 academic journals. Findings The results of this study indicate that companies in their SR are driven by self-interest, treating disclosure as a mean in itself and neglecting its role in sustainability transition. In the light of the results, this study proposes three main avenues for further research: the interplay of institutional, organizational and individual factors as drivers for transparency; approaches to improve the quality of SR; and (3) sustainability impact of SR. Originality/value The past decade has seen a proliferation of literature on the practice of SR. One of the most influential streams in studies on SR has been grounded in socio-political theories with legitimacy, stakeholder and institutional theories on the front. Nevertheless, there is still no systematic and comprehensive overview of this rich literature. This study offers a comprehensive framework which conceptualizes SR as a social construct defined by the interplay between various, often conflicting institutional demands.

Koneksi Politik dan Pengungkapan Corporate Social Responsibility: Tinjauan Literatur dari Berbagai Negara

“…Bahkan, bursa efek di beberapa negara seperti Indonesia dan China telah mendorong perusahaan publik untuk melakukan aktivitas CSR dan menerbitkan laporan keberlanjutan perusahaan. Karena terbukti membawa manfaat bagi perusahaan dan pemangku kepentingan, maka faktor-faktor yang mempengaruhi adopsi, ruang lingkup, dan kualitas pengungkapan CSR menjadi penting untuk dikaji (Aluchna et al, 2023).…”