Corporate governance and sustainability reporting : a literature review
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Dosyalar
Tarih
2023
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Istanbul Commerce University
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
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.
Açıklama
Anahtar Kelimeler
Sustainability Reporting, Corporate Governance, Board Characteristics, Audit Committee
Kaynak
International Journal of Commerce and Finance
WoS Q Değeri
Scopus Q Değeri
Cilt
9
Sayı
1
