Research trend in Sustainable Development Goals reporting: a systematic literature review
This paper examines the common themes delivered in studies on corporate reporting in relation to Sustainable Development Goals (SDGs). Articles of the aforesaid studies were mostly acquired from Scopus and Web of Science (WoS) archives from year 2015 to 2022 in which the contents were carefully revi...
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my.utm.1070102024-08-14T04:38:04Z http://eprints.utm.my/107010/ Research trend in Sustainable Development Goals reporting: a systematic literature review Low, See Mei Abdullah, Dewi Fariha Khatib, Saleh F. A. HD28 Management. Industrial Management This paper examines the common themes delivered in studies on corporate reporting in relation to Sustainable Development Goals (SDGs). Articles of the aforesaid studies were mostly acquired from Scopus and Web of Science (WoS) archives from year 2015 to 2022 in which the contents were carefully reviewed for selection. To systematise the literature, PRISMA 2020 statement is used. Descriptive analysis reveals an increase in publications on corporate SDG reporting, although most are focused on developed nations. The analysis also shows a scarcity of studies on the consumer goods, agricultural, fishery, and forestry sectors. Furthermore, current studies have yet to adopt a qualitative or mixed-method approach. There are fundamentally six themes that emerged from the review of literature—the degree of SDG engagement, the quality of SDG reporting, the determining factor in SDG reporting mechanism, the consequences of SDG reporting, the legitimisation approaches, as well as the institutional/stakeholder pressure. For determinants of SDG reporting, it is observed that environmental governance is not explored. This paper identifies the least addressed SDGs that businesses can focus on to accelerate their SDG contribution rate. This paper guides future research and informs decision-making by organisations and stakeholders interested in promoting sustainable development through SDG reporting. Springer 2023 Article PeerReviewed Low, See Mei and Abdullah, Dewi Fariha and Khatib, Saleh F. A. (2023) Research trend in Sustainable Development Goals reporting: a systematic literature review. Environmental Science and Pollution Research, 30 (52). pp. 111648-111675. ISSN 0944-1344 http://dx.doi.org/10.1007/s11356-023-30122-6 DOI : 10.1007/s11356-023-30122-6 |
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HD28 Management. Industrial Management Low, See Mei Abdullah, Dewi Fariha Khatib, Saleh F. A. Research trend in Sustainable Development Goals reporting: a systematic literature review |
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This paper examines the common themes delivered in studies on corporate reporting in relation to Sustainable Development Goals (SDGs). Articles of the aforesaid studies were mostly acquired from Scopus and Web of Science (WoS) archives from year 2015 to 2022 in which the contents were carefully reviewed for selection. To systematise the literature, PRISMA 2020 statement is used. Descriptive analysis reveals an increase in publications on corporate SDG reporting, although most are focused on developed nations. The analysis also shows a scarcity of studies on the consumer goods, agricultural, fishery, and forestry sectors. Furthermore, current studies have yet to adopt a qualitative or mixed-method approach. There are fundamentally six themes that emerged from the review of literature—the degree of SDG engagement, the quality of SDG reporting, the determining factor in SDG reporting mechanism, the consequences of SDG reporting, the legitimisation approaches, as well as the institutional/stakeholder pressure. For determinants of SDG reporting, it is observed that environmental governance is not explored. This paper identifies the least addressed SDGs that businesses can focus on to accelerate their SDG contribution rate. This paper guides future research and informs decision-making by organisations and stakeholders interested in promoting sustainable development through SDG reporting. |
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Article |
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Low, See Mei Abdullah, Dewi Fariha Khatib, Saleh F. A. |
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Low, See Mei Abdullah, Dewi Fariha Khatib, Saleh F. A. |
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Low, See Mei |
title |
Research trend in Sustainable Development Goals reporting: a systematic literature review |
title_short |
Research trend in Sustainable Development Goals reporting: a systematic literature review |
title_full |
Research trend in Sustainable Development Goals reporting: a systematic literature review |
title_fullStr |
Research trend in Sustainable Development Goals reporting: a systematic literature review |
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Research trend in Sustainable Development Goals reporting: a systematic literature review |
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research trend in sustainable development goals reporting: a systematic literature review |
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Springer |
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2023 |
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http://eprints.utm.my/107010/ http://dx.doi.org/10.1007/s11356-023-30122-6 |
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