Sustainability Reporting: A Systematic Review

• Autorzy: Emieseifa James Agama , Umaru Mustapha Zubairu
• Języki publikacji: EN

Abstrakty

EN

Sustainability reporting is measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance toward sustainable development. Using the Systematic Quantitative Assessment Technique, this study reviewed 100 Sustainability Reporting (SR) articles published over the last decade. The intention is to provide insight into the various actions and progress made by the key participants and stakeholders regarding sustainable development and the quality and currency of sustainable reports from 2011 to 2020. Besides this primary objective, this review also sought to understand these SR articles' time distribution, geographic distribution, types, and data collection methods. A study of empirical evidence revealed that SR had attracted a lot more attention in recent years but what is not very clear is the level of commitment from the various stakeholders. The review also revealed the intertwining nature of the SR and sustainable development, which is further enhanced by adopting a robust accounting system. In this case, the Global Reporting Initiative (GRI) is the most acceptable, not without criticism. It is argued that the system does not give room for local realities that are often important in providing solutions to problems. (original abstract)

Słowa kluczowe

PL

Raportowanie; Rozwój zrównoważony; Ramowe Zasady Raportowania

EN

Reporting; Sustainable development; Global Reporting Initiative (GRI)

• Czasopismo: Economics, Management and Sustainability
• Rocznik: 2022
• Tom: 7
• Numer: nr 2
• Strony: 32-46

Twórcy

autor

Emieseifa James Agama

• Nile University of Nigeria

autor

Umaru Mustapha Zubairu

• Federal University of Technology Minna, Nigeria

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Identyfikatory

DOI

10.14254/jems.2022.7-2.3