Journal Screenshot

International Journal of Academic Research in Accounting, Finance and Management Sciences

Open Access Journal

ISSN: 2225-8329

Assessing the Quality of Sustainability Reporting: A Review of the Determinants

Giacomo Rosini

http://dx.doi.org/10.6007/IJARAFMS/v16-i3/28551

Open access

Purpose – This paper aims to give a framework for analysing the sustainability reporting quality (SRQ), identify the theoretical underpinnings used in literature for SRQ research and propose avenues for future research in the field. Design/methodology/approach – A structured literature review (SRL) was conducted regarding the determinants of SRQ. Findings – The determinants of SRQ are: A) Clarity; B) Accuracy; C) Completeness; D) Reliability; E) Comparability and F) Timeliness. Sub-determinants are present for each determinant. The theoretical frameworks used in literature to frame research in the field are: A) Signaling theory; B) Agency theory; C) Habermas' communication theory D) Stakeholders theory and E) Legitimacy theory. Research limitation/implications – The framework proposed can contribute to the academic discourse by its application in future research regarding the evaluation of CSR reports to favor a comprehensive quality evaluation and to enhance comparability. Practical implications – Understanding the determinants of SRQ can be useful for practitioners because SRQ affects economic results, firm value and reputation as demonstrated by literature. Originality – The paper responds to the call for the creation of a comprehensive framework to assess the quality of non-financial reporting improving the understanding of the determinants that affect SRQ. Furthermore, it presents the theoretical lenses used to analyze research in the subject matter.

Ackers, B., & van Heerden, B. (2015). Can a conceptual framework for corporate social responsibility [CSR] assurance be developed. Corporate Ownership and Control, 12(4), 8-23. https://doi.org/10.22495/cocv12i4p1
Alniacik U., Alniacik E. & Genc N., (2011). How corporate social responsibility information influences stakeholders’ intentions. Corporate Social Responsibility and Environmental Management 18(4): 234–245. https://doi.org/10.1002/csr.245
Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics, 12(3), 210-222. https://doi.org/10.1016/j.jcae.2016.09.001
Baalbaki, S., & Guzmán, F. (2016). A consumer-perceived consumer-based brand equity scale. Journal of Brand Management, 23, 229-251. https://doi.org/10.1057/bm.2016.11
Bais, B., Nassimbeni, G., & Orzes, G. (2024). Global Reporting Initiative: Literature review and research directions. Journal of Cleaner Production, 471, 143428. https://doi.org/10.1016/j.jclepro.2024.143428
Bakry, A. E. A., Azhar, Z., & Kishan, K. (2023). Revised guidelines for sustainability reporting: readability and assurance. Management Decision, 61(11), 3493-3518. https://doi.org/10.1108/MD-09-2022-1215
Balluchi, F., Lazzini, A., & Torelli, R. (2021). Credibility of environmental issues in non-financial mandatory disclosure: Measurement and determinants. Journal of Cleaner Production, 288, 125744. https://doi.org/10.1016/j.jclepro.2020.125744
Becker-Olsen K.L., Cudmore B.A. & Hill R.P.. (2006). The impact of perceived corporate social responsibility on consumer behaviour. Journal of Business Research 59(1): 46–53 https://doi.org/10.1016/j.jbusres.2005.01.001
Benvenuto, M., Aufiero, C., & Viola, C. (2023). A systematic literature review on the determinants of sustainability reporting systems. Heliyon, 9(4), e14893. https://doi.org/10.1016/j.heliyon.2023.e14893
Bernardino, P. (2021). Responsible CSR Communications: Avoid" Washing" Your Corporate Social Responsibility (CSR) Reports and Messages. Journal of Leadership, Accountability & Ethics, 18(1). https://doi.org/10.33423/jlae.v18i1.4007
Boiral, O. (2013). Sustainability reports as simulacra?. A counter-account of A and A+ GRI reports. Accounting, Auditing and Accountability Journal, 26(7), 1036–1071 https://doi.org/10.1108/AAAJ-04-2012-00998
Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2019). Assessing and improving the quality of sustainability reports: The auditors’ perspective. Journal of Business Ethics, 155, 703-721. https://doi.org/10.1007/s10551-017-3516-4
Braam, G., & Peeters, R. (2018). Corporate sustainability performance and assurance on sustainability reports: Diffusion of accounting practices in the realm of sustainable development. Corporate Social Responsibility and Environmental Management, 25(2), 164-181. https://doi.org/10.1002/csr.1447
Busco, C., Giovannoni, E., Granà, F., & Izzo, M. F. (2018). Making sustainability meaningful: aspirations, discourses and reporting practices. Accounting, Auditing & Accountability Journal, 31(8), 2218-2246. https://doi.org/10.1108/AAAJ-04-2017-2917
Carnevale, C., & Mazzuca, M. (2014). Sustainability report and bank valuation: evidence from European stock markets. Business Ethics: A European Review, 23(1), 69-90. https://doi.org/10.1111/beer.12038
Carter, C. R., & Rogers, D. S. (2008). A framework of sustainable supply chain management: Moving toward a new theory. International Journal of Physical Distribution & Logistics Management, 38(5), 360–387. https://doi.org/10.1108/09600030810882816
Chan, M. C., Watson, J., & Woodliff, D. (2014). Corporate governance quality and CSR disclosures. Journal of Business Ethics, 125, 59-73. https://doi.org/10.1007/s10551-013-1887-8
Cho, C. H., Guidry, R. P., Hageman, A. M., & Patten, D. M. (2012). Do actions speak louder than words? An empirical investigation of corporate environmental 729 reputation. Accounting, Organization and Society, 37, 14–25. https://doi.org/10.1016/j.aos.2011.12.001
Christensen, H.B., Hail, L. & Leuz, C. Mandatory CSR and sustainability reporting: economic analysis and literature review. Rev Account Stud 26, 1176–1248 (2021). https://doi.org/10.1007/s11142-021-09609-5
Connelly, B. L., Certo, S. T., Ireland, R. D., & Reutzel, C. R. (2011). Signaling theory: A review and assessment. Journal of Management, 37(1), 39–67. https://doi.org/10.1177/0149206310388419
Damioli, G., Van Roy, V. & Vertesy, D. The impact of artificial intelligence on labor productivity. Eurasian Business Review 11, 1–25 (2021). https://doi.org/10.1007/s40821-020-00172-8
Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms' information disclosure?. Corporate Social Responsibility and Environmental Management, 29(5), 1214-1230. https://doi.org/10.1002/csr.2265
Dewi, A. A., Saraswati, E., Rahman, A. F., & Atmini, S. (2023). Materiality, stakeholder engagement disclosure, and corporate governance: Critical elements for the quality of sustainability reporting. Cogent Business & Management, 10(1). https://doi.org/10.1080/23311975.2023.2175437
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154-189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Dilling, P. F. (2010). Sustainability reporting in a global context: What are the characteristics of corporations that provide high quality sustainability reports an empirical analysis. International Business & Economics Research Journal (IBER), 9(1). https://doi.org/10.19030/iber.v9i1.505
Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management: A stakeholder perspective. Accounting, Auditing & Accountability Journal, 30(3), 643-667. https://doi.org/10.1108/AAAJ-04-2015-2044
Diwan, H., & Amarayil Sreeraman, B. (2024). From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures. Environment, Development and Sustainability, 26(6), 13769-13805. https://doi.org/10.1007/s10668-023-03249-2
Du, S., Bhattacharya, C. B., & Sen, S. (2010). Maximizing business returns to corporate social responsibility (CSR): The role of CSR communication. International Journal of Management Reviews, 12(1), 8-19. https://doi.org/10.1111/j.1468-2370.2009.00276.x
European Commission. (2023). Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards. Official Journal of the European Union, L 2023/2772, 22.12.2023.
European Union. (2014). Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts. Official Journal of the European Union, L 158, 29.5.2014, pp. 196-226.
European Union. (2014). Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC. Official Journal of the European Union, L 158, 27.5.2014, pp. 77-112.
European Union. (2022). Directive 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC, and Directive 2013/34/EU, as regards corporate sustainability reporting. Official Journal of the European Union, L 322, 16.12.2022, pp. 15-80.
Farooq, M. B., Ahmed, A., & Nadeem, M. (2018). Sustainability reporter classification matrix: explaining variations in disclosure quality. Meditari Accountancy Research, 26(2), 334-352. https://doi.org/10.1108/MEDAR-09-2017-0218
Farooq, M. B., Azantouti, A. S. A., & Zaman, R. (2024). Non-financial information assurance: a review of the literature and directions for future research. Sustainability Accounting, Management and Policy Journal, 15(1), 48-84. https://doi.org/10.1108/SAMPJ-03-2023-0166
Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global Finance Journal, 38, 45-64. https://doi.org/10.1016/j.gfj.2017.03.001
Fifka, M. S. (2013). Corporate responsibility reporting and its determinants in comparative perspective–a review of the empirical literature and a meta?analysis. Business Strategy and the Environment, 22(1), 1-35. https://doi.org/10.1002/bse.729
Freundlieb, M., Gräuler, M., & Teuteberg, F. (2014). A conceptual framework for the quality evaluation of sustainability reports. Management Research Review, 37(1), 19-44. https://doi.org/10.1108/MRR-04-2012-0087
Friske, W., Hoelscher, S. A., & Nikolov, A. N. (2023). The impact of voluntary sustainability reporting on firm value: Insights from signaling theory. Journal of the Academy of Marketing Science, 51(2), 372-392. https://doi.org/10.1007/s11747-022-00879-2
Global Reporting Initiative. (2021). GRI 1: Foundation 2021. GRI.
Gruber, V., Kaliauer, M., & Schlegelmilch, B. B. (2017). Improving the effectiveness and credibility of corporate social responsibility messaging: An Austrian model identifies influential CSR content and communication channels. Journal of Advertising Research, 57(4), 397-409. https://doi.org/10.2501/JAR-2015-015
Guidry, R. P., & Patten, D. M. (2010). Market reactions to the first?time issuance of corporate sustainability reports: Evidence that quality matters. Sustainability Accounting, Management and Policy Journal, 1(1), 33-50. https://doi.org/10.1108/20408021011059214
H?bek, P., & Wolniak, R. (2016). Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states. Quality & quantity, 50, 399-420. https://doi.org/10.1007/s11135-014-0155-z
H?bek, P., & Wolniak, R. (2016). Relationship between management practices and quality of CSR reports. Procedia-Social and Behavioral Sciences, 220, 115-123. https://doi.org/10.1016/j.sbspro.2016.05.475
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5-21. https://doi.org/10.1016/j.jclepro.2013.07.005
Hamed, R. S., Al-Shattarat, B. K., Al-Shattarat, W. K., & Hussainey, K. (2022). The impact of introducing new regulations on the quality of CSR reporting: Evidence from the UK. Journal of International Accounting, Auditing and Taxation, 46, 100444. https://doi.org/10.1016/j.intaccaudtax.2021.100444
Hammond K, Miles S. 2004. Assessing quality assessment of corporate social reporting: UK perspectives. Accounting Forum 28(1): 61–79
Hartmann, P., Apaolaza, V., D’Souza, C., Barrutia, J. M., & Echebarria, C. (2017). Corporate environmental responsibility communication: implications from CSR and green advertising research. Handbook of Integrated CSR Communication, 377-392. https://doi.org/10.1007/978-3-319-44700-1
Helfaya, A., & Whittington, M. (2019). Does designing environmental sustainability disclosure quality measures make a difference?. Business Strategy and the Environment, 28(4), 525-541. https://doi.org/10.1002/bse.2262
Higgins, C., & Coffey, B. (2016). Improving how sustainability reports drive change: a critical discourse analysis. Journal of Cleaner Production, 136, 18-29. https://doi.org/10.1016/j.jclepro.2016.01.101
Higgins, C., Tang, S., & Stubbs, W. (2020). On managing hypocrisy: The transparency of sustainability reports. Journal of Business Research, 114, 395-407. https://doi.org/10.1016/j.jbusres.2019.08.041
Hummel, K., & Schlick, C. (2016). The relationship between sustainability performance and sustainability disclosure–Reconciling voluntary disclosure theory and legitimacy theory. Journal of Accounting and Public Policy, 35(5), 455-476. https://doi.org/10.1016/j.jaccpubpol.2016.06.001
Hutton, J. G., Goodman, M. B., Alexander, J. B., & Genest, C. M. (2001). Reputation management: the new face of corporate public relations?. Public Relations Review, 27(3), 247-261. https://doi.org/10.1016/S0363-8111(01)00085-6
IFRS Foundation. (2023a). IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information. IFRS Foundation.
IFRS Foundation. (2023b). IFRS S2 Climate-related Disclosures. IFRS Foundation.
Ismail, H., Saleem, M. A., Zahra, S., Tufail, M. S., & Ali, R. A. (2021). Application of global reporting initiative (GRI) principles for measuring quality of corporate social responsibility (CSR) disclosure: Evidence from Pakistan. Sustainability, 13(20), 11409. https://doi.org/10.3390/su132011409
Jia, F., Zuluaga-Cardona, L., Bailey, A., Rueda, X., (2018). Sustainable supply chain management in developing countries: an analysis of the literature. J. Clean. Prod. 189, 263–278. https://doi.org/10.1016/j.jclepro.2018.03.248
Kantabutra, S. (2014). Measuring corporate sustainability: A Thai approach. Measuring Business Excellence, 18(2), 73-88. https://doi.org/10.1108/MBE-02-2013-0015
KPMG. (2017). Survey of Sustainability Reporting 2017. KPMG International. https://home.kpmg/xx/en/home/insights/2017/10/survey-of-corporate-responsibility-reporting-2017.html
KPMG. (2022). Survey of Sustainability Reporting 2022. KPMG International. https://home.kpmg/xx/en/home/insights/2022/12/survey-of-sustainability-reporting-2022.html
Krippendorf K. 1980. Content analysis: an introduction to its methodology. SAGE Publications: Beverly Hills, CA.
Lock, I., & Schulz-Knappe, C. (2018). Credible corporate social responsibility (CSR) communication predicts legitimacy: Evidence from an experimental study. Corporate Communications: An International Journal, 24(1), 2-20. https://doi.org/10.1108/CCIJ-07-2018-0071
Lock, I., & Seele, P. (2016). The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries. Journal of Cleaner Production, 122, 186-200. https://doi.org/10.1016/j.jclepro.2016.02.060
Lock, I., & Seele, P. (2017). Measuring credibility perceptions in CSR communication: A scale development to test readers’ perceived credibility of CSR reports. Management Communication Quarterly, 31(4), 584-613. https://doi.org/10.1177/0893318917707592
Lyon, T. P., & Maxwell, J. W. (2011). Greenwash: Corporate environmental disclosure under threat of audit. Journal of Economics & Management Strategy, 20(1), 3-41. https://doi.org/10.1111/j.1530-9134.2010.00282.x
Martin, U. M., Thapa, U., & Aguinis, H. (2024). Punishing the good? How to minimize an unfair CSR-washing label. Business Horizons, 67(2), 199-207. https://doi.org/10.1016/j.bushor.2023.12.002
McLean R, Rebernak K. 2007. Closing the credibility gap: The challenges of corporate responsibility reporting. Environmental Quality Management 16(4): 1–6. https://doi.org/10.1002/tqem.20137
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59-78. https://doi.org/10.1016/j.cpa.2014.10.003
Mies, A. and Neergaard, P. (2020), "Quality of CSR Reporting: Mandatory or Voluntary Reporting?", Crowther, D. and Seifi, S. (Ed.) Governance and Sustainability (Developments in Corporate Governance and Responsibility, Vol. 15), Emerald Publishing Limited, Leeds, pp. 205-234. https://doi.org/10.1108/S2043-052320200000015012
Mies, A., & Neergaard, P. (2020). Quality of CSR Reporting: Mandatory or Voluntary Reporting?. Governance and Sustainability, 15, 205-234. https://doi.org/10.1108/S2043-052320200000015012
Minutiello, V., & Tettamanzi, P. (2021). The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting. Corporate Social Responsibility and Environmental Management, 29(1), 1-18. https://doi.org/10.1002/csr.2195
Mion, G., & Loza Adaui, C. R. (2019). Mandatory nonfinancial disclosure and its consequences on the sustainability reporting quality of Italian and German companies. Sustainability, 11(17), 4612. https://doi.org/10.3390/su11174612
Modapothala, J. R., Issac, B., & Jayamani, E. (2010). Appraising the corporate sustainability reports–text mining and multi-discriminatory analysis. In Innovations in Computing Sciences and Software Engineering (pp. 489-494). Springer. https://doi.org/10.1007/978-90-481-9112-3_83
Moratis, L. (2017). The (In)credible bulk: the role of CSR standards in enhancing the credibility of corporate CSR claims. The Dynamics of Corporate Social Responsibility: A Critical Approach to Theory and Practice, 239-263. https://doi.org/10.1007/978-3-319-39089-5_13
Mundlos, P. The impact of artificial intelligence on managerial attention allocation for discontinuous change: a conceptual framework. Manag Rev Q (2024). https://doi.org/10.1007/s11301-024-00409-0
Ng, P. F., Butt, M. M., Khong, K. W., & Ong, F. S. (2014). Antecedents of green brand equity: An integrated approach. Journal of Business Ethics, 121, 203-215. https://doi.org/10.1007/s10551-013-1689-z
Nguyen, D.H., De Leeuw, S. and Dullaert, W.E. (2018). Consumer behaviour and order fulfilment in online retailing: a systematic review. International Journal of Management Reviews, Vol. 20 No. 2, pp. 255-276. https://doi.org/10.1111/ijmr.12129
Odriozola, M. D., & Baraibar?Diez, E. (2017). Is corporate reputation associated with quality of CSR reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121-132. https://doi.org/10.1002/csr.1399
Papoutsi, A., & Sodhi, M. S. (2020). Does disclosure in sustainability reports indicate actual sustainability performance?. Journal of Cleaner Production, 260, 121049. https://doi.org/10.1016/j.jclepro.2020.121049
Perks, K. J., Farache, F., Shukla, P., & Berry, A. (2013). Communicating responsibility-practicing irresponsibility in CSR advertisements. Journal of Business Research, 66(10), 1881-1888. https://doi.org/10.1016/j.jbusres.2013.02.009
Pizzi, S., Venturelli, A., & Caputo, F. (2024). Regulating Sustainability Reporting in Europe: De Jure Harmonisation or De Facto Standardisation? Accounting in Europe, 22(1), 51–75. https://doi.org/10.1080/17449480.2024.2330976
Pizzi, S., Venturelli, A., & Caputo, F. (2024). Restoring trust in sustainability reporting: the enabling role of the external assurance. Current Opinion in Environmental Sustainability, 68, 101437. https://doi.org/10.1016/j.cosust.2024.101437
Rosati, F., & Faria, L. G. (2019). Addressing the SDGs in sustainability reports: The relationship with institutional factors. Journal of Cleaner Production, 215, 1312-1326. https://doi.org/10.1016/j.jclepro.2018.12.107
Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality of environmental disclosure. Journal of Accounting and Public Policy, 31(6), 610-640. https://doi.org/10.1016/j.jaccpubpol.2012.09.002
Sethi, S. P., Rovenpor, J. L., & Demir, M. (2017). Enhancing the quality of reporting in Corporate Social Responsibility guidance documents: The roles of ISO 26000, Global Reporting Initiative and CSR?Sustainability Monitor. Business and Society Review, 122(2), 139-163. https://doi.org/10.1111/basr.12113
Shahi, A. M., Issac, B., & Modapothala, J. R. (2015). Reliability assessment of an intelligent approach to corporate sustainability report analysis. In Innovations and Advances in Computing, Informatics, Systems Sciences, Networking and Engineering (pp. 233-240). Springer International Publishing. https://doi.org/10.1007/978-3-319-06773-5_31
Siano, A., Conte, F., Amabile, S., Vollero, A., & Piciocchi, P. (2016). Communicating sustainability: An operational model for evaluating corporate websites. Sustainability, 8(9), 950. https://doi.org/10.3390/su8090950
Social Accountability International. (n.d.). SA8000 Standard. SAI. Retrieved [September, 17 2024], from https://sa-intl.org/resources/sa8000-standard/
Stacchezzini, R., Melloni, G., & Lai, A. (2016). Sustainability management and reporting: the role of integrated reporting for communicating corporate sustainability management. Journal of Cleaner Production, 136, 102-110. https://doi.org/10.1016/j.jclepro.2016.01.109
Tang, S., & Demeritt, D. (2018). Climate change and mandatory carbon reporting: Impacts on business process and performance. Business Strategy and the Environment, 27(4), 437–455. https://doi.org/10.1002/bse.1985
Torelli, R., Balluchi, F., & Lazzini, A. (2020). Greenwashing and environmental communication: Effects on stakeholders' perceptions. Business Strategy and the Environment, 29(2), 407-421. https://doi.org/10.1002/bse.2373
Tranfield, D., Denyer, D. and Smart, P. (2003), Towards a methodology for developing evidence informed management knowledge by means of systematic review, British Journal of Management, Vol. 14 No. 3, pp. 207-222. https://doi.org/10.1111/1467-8551.00375
Troje, D., & Gluch, P. (2020). Beyond policies and social washing: How social procurement unfolds in practice. Sustainability, 12(12), 4956. https://doi.org/10.3390/su12124956
United Nations Global Compact. (n.d.). SDG reporting. UN Global Compact. Retrieved [date of access], from https://unglobalcompact.org/take-action/action-platforms/sdg-reporting
Van Wee, B. V., & Banister, D. (2015). How to Write a Literature Review Paper? Transport Reviews, 36(2), 278–288. https://doi.org/10.1080/01441647.2015.1065456
Wang, Z., Hsieh, T. S., & Sarkis, J. (2017). CSR performance and the readability of CSR reports: too good to be true?. Corporate Social Responsibility and Environmental Management, 25(1), 66-79. https://doi.org/10.1002/csr.1440
Wanner, J., & Janiesch, C. (2019). Big data analytics in sustainability reports: an analysis based on the perceived credibility of corporate published information. Business Research, 12, 143-173. https://doi.org/10.1007/s40685-019-0088-4
Windolph, S.E., Schaltegger, S. and Herzig, C. (2014), Implementing corporate sustainability: what drives the application of sustainability management tools in Germany?. Sustainability Accounting, Management and Policy Journal, Vol. 5 No. 4, pp. 378-404. https://doi.org/10.1108/SAMPJ-01-2014-0002
Winit, W., & Kantabutra, S. (2022). Enhancing the prospect of corporate sustainability via brand equity: A stakeholder model. Sustainability, 14(9), 4998. https://doi.org/10.3390/su14094998
Winit, W., Ekasingh, E., & Sampet, J. (2023). How disclosure types of sustainability performance impact consumers’ relationship quality and firm reputation. Sustainability, 15(1), 803. https://doi.org/10.3390/su15010803
Xiao, X., & Shailer, G. (2022). Stakeholders’ perceptions of factors affecting the credibility of sustainability reports. The British Accounting Review, 54(1), 101002. https://doi.org/10.1016/j.bar.2021.101002
Yan, M., Jia, F., Chen, L., & Yan, F. (2022). Assurance process for sustainability reporting: Towards a conceptual framework. Journal of Cleaner Production, 377, 134156. https://doi.org/10.1016/j.jclepro.2022.134156
Zutshi, A., & Adams, C. A. (2004). Voluntary guidelines: are they enough to sustain the environment?. Alternative Law Journal, 29(1), 23-26. https://doi.org/10.1177/1037969X0402900105

Rosini, G. (2026). Assessing the Quality of Sustainability Reporting: A Review of the Determinants. International Journal of Academic Research in Accounting, Finance and Management Sciences, 16(3), 167–190.