Corporate governance and sustainability reporting : a literature review
| dc.contributor.author | Aprianti, Siska | |
| dc.contributor.author | Susetyo, Didik | |
| dc.contributor.author | Meutia, Inten | |
| dc.contributor.author | Fuadah, Luk Luk | |
| dc.date.accessioned | 2024-05-16T08:42:01Z | |
| dc.date.available | 2024-05-16T08:42:01Z | |
| dc.date.issued | 2023 | en_US |
| dc.department | İstanbul Ticaret Üniversitesi | en_US |
| dc.description.abstract | 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. | en_US |
| dc.identifier.endpage | 148 | en_US |
| dc.identifier.issue | 1 | en_US |
| dc.identifier.startpage | 123 | en_US |
| dc.identifier.uri | https://hdl.handle.net/11467/7265 | |
| dc.identifier.volume | 9 | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Istanbul Commerce University | en_US |
| dc.relation.ispartof | International Journal of Commerce and Finance | en_US |
| dc.relation.publicationcategory | Makale - Uluslararası Hakemli Dergi - Başka Kurum Yazarı | en_US |
| dc.rights | info:eu-repo/semantics/openAccess | en_US |
| dc.subject | Sustainability Reporting, Corporate Governance, Board Characteristics, Audit Committee | en_US |
| dc.title | Corporate governance and sustainability reporting : a literature review | en_US |
| dc.type | Article | en_US |
