A Literature Analysis of Sustainability Reporting Quality

IF 9.1 2区管理学 Q1 BUSINESS

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-18 DOI:10.1002/csr.3177

Stefano Adamo, Clarissa De Matteis, Roberta Fasiello, Francesca Imperiale

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引用次数: 0

Abstract

The research aims to map the status of the sustainability reporting quality (SRQ) field through a systematic literature review, highlighting its factors, exploring the theories on which sustainability reporting quality studies are based and identifying new research trends. Based on the concept of quality as compliance with the reporting principles, the research was conducted through a systematic literature network analysis (SLNA) method, combining systematic literature review (SLR) and bibliometric network analysis (BNA) methodologies. We analysed 325 papers published from 1990 to 2024 through VOSviewer and R-studio Bibliometrix package and extracted from the Scopus database. The results of the analysis detailed the leading papers and journals and discussed the four theme clusters identified through the keywords co-occurrence analysis: assurance, content in different sectors, corporate governance and stakeholders engagement, and sustainability regulation; highlighted also the main future research and put forward the main theories in the field under study. The results of the study have implications for academia, providing a wide state of the research about the SRQ, for the policymakers and regulators, highlighting criticism, need and lacks, and for the management, allowing them to know the best practices for drawing up a high-quality sustainability reporting. The SRQ has to be improved for the right sustainability management, to correctly inform stakeholders and to contribute to sustainable development.

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可持续发展报告质量的文献分析

本研究旨在通过系统的文献综述，揭示可持续发展报告质量（SRQ）领域的现状，突出其影响因素，探索可持续发展报告质量研究的理论基础，并确定新的研究趋势。基于“质量即遵守报告原则”的概念，本研究采用系统文献网络分析（SLNA）方法，结合系统文献综述（SLR）和文献计量学网络分析（BNA）方法进行。我们通过VOSviewer和R-studio Bibliometrix软件包分析了1990 - 2024年间发表的325篇论文，并从Scopus数据库中提取。分析结果详细介绍了主要论文和期刊，并讨论了通过关键词共现分析确定的四个主题集群：保证、不同行业的内容、公司治理和利益相关者参与以及可持续性监管；并着重指出了今后的主要研究方向，提出了本研究领域的主要理论。研究结果对学术界具有启示意义，为政策制定者和监管者提供了关于SRQ的广泛研究状态，突出了批评，需求和不足，并为管理层提供了启示，使他们能够了解起草高质量可持续发展报告的最佳实践。SRQ必须得到改进，以实现正确的可持续性管理，正确地告知利益相关者，并为可持续发展做出贡献。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Corporate Social Responsibility and Environmental Management Multiple-

CiteScore

17.20

自引率

16.30%

发文量

189

期刊介绍： Corporate Social Responsibility and Environmental Management is a journal that publishes both theoretical and practical contributions related to the social and environmental responsibilities of businesses in the context of sustainable development. It covers a wide range of topics, including tools and practices associated with these responsibilities, case studies, and cross-country surveys of best practices. The journal aims to help organizations improve their performance and accountability in these areas. The main focus of the journal is on research and practical advice for the development and assessment of social responsibility and environmental tools. It also features practical case studies and evaluates the strengths and weaknesses of different approaches to sustainability. The journal encourages the discussion and debate of sustainability issues and closely monitors the demands of various stakeholder groups. Corporate Social Responsibility and Environmental Management is a refereed journal, meaning that all contributions undergo a rigorous review process. It seeks high-quality contributions that appeal to a diverse audience from various disciplines.