Sustainability reporting in public–private hybrid organisations: a structured literature review

Lorenzo Ligorio, Fabio Caputo and Andrea Venturelli

Journal of Applied Accounting Research, 2024, vol. 26, issue 2, 362-389

Abstract: Purpose - The growing interest in sustainability reporting by management scholars is leading to new research fields. Among the different actors involved in non-financial disclosures, recent research is paying attention to public–private hybrid organisations. This study explores the main focus and critique of current and past literature on public–private hybrids and sustainability reporting. Design/methodology/approach - To explore the recent field of sustainability reporting in public–private hybrids, this study adopts a structured literature review on studies collected from the scientific platforms Scopus and Web of Science. Findings - Findings revealed a young and growing field of research. Also, it emerged how more profound attention is being paid to the features and drivers of sustainability reporting in the public–private sector, along with a stimulus for further research on new reporting frameworks. Research limitations/implications - Considering the novelty of the research field, the collection of analysed studies was very limited. Moreover, grey literature was not incorporated into the research. In addition, only two sources of data were considered. Practical implications - This study includes different implications regarding sustainability reporting in public–private hybrids, emphasizing transparency, accountability and the need for further research and adoption of external assurance. Originality/value - Because of the novelty of the research field, this is the first study to focus on literature that addresses the relationship between sustainability reporting and public–private entities. Furthermore, using a structured literature review has provided a profound view of the published literature.

Keywords: Public-private; Hybrids; Sustainability reporting; CSR; Structured literature review (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-06-2023-0178

DOI: 10.1108/JAAR-06-2023-0178

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