ISSN: 2225-8329
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.
Copyright: © 2026 The Author(s)
Published by HRMARS (www.hrmars.com)
This article is published under the Creative Commons Attribution (CC BY 4.0) license. Anyone may reproduce, distribute, translate and create derivative works of this article (for both commercial and non-commercial purposes), subject to full attribution to the original publication and authors. The full terms of this license may be seen at: http://creativecommons.org/licences/by/4.0/legalcode