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Corporate Governance and Sustainability Reporting : A Literature Review

International journal of commerce and finance, 2023-05, Vol.9 (1), p.123 [Peer Reviewed Journal]

2023. This work is published under http://creativecommons.org/licenses/by-nc/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;EISSN: 2149-9608

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  • Title:
    Corporate Governance and Sustainability Reporting : A Literature Review
  • Author: Siska Aprianti ; Susetyo, Didik ; Meutia, Inten ; Luk Luk Fuadah Fuadah
  • Subjects: Audits ; Corporate governance ; Literature reviews ; Sustainability reporting
  • Is Part Of: International journal of commerce and finance, 2023-05, Vol.9 (1), p.123
  • Description: Purpose - These research objectives to get an overview of the corporate governance's impact on sustainability reporting through a systematic literature review.Methodology - The review method was conducted qualitatively through SLR in mapping existing research, with a sample of 62 articles published in 2012-2020.Findings - The findings provide three categories for how corporate governance affects sustainability reporting. Board characteristics consist of 5 variables (board size, board independence, board meeting, CEO duality, CSR committee), board diversity consists of 7 variables (community influential member, board age, board expertise, board incentives, board education, board nationality and gender diversity), and the audit committee characteristics consists of 4 variables (audit committee expertise, audit committee size, audit committee independence, audit committee meetings).Research limitations – Since the subject of the study is major corporations, the findings cannot be generalized, however they will be the same for other study subjects like micro, small, and medium-sized businesses.Originality - The research focuses on how corporate governance affects sustainability reporting and generates a thorough report on the predictor variables of sustainability reporting and its measurements in order to shed light on future sustainability reporting aspects.
  • Publisher: Istanbul: Istanbul Commerce Üniversity, Faculty of Social Sciences
  • Language: English
  • Identifier: EISSN: 2149-9608
  • Source: AUTh Library subscriptions: ProQuest Central
    ROAD: Directory of Open Access Scholarly Resources
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