Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review

Miguel Pombinho, Ana Fialho and Jorge Novas ()
Additional contact information
Miguel Pombinho: Management Department, CEFAGE Research Center, University of Évora, 7000-849 Évora, Portugal
Ana Fialho: Research Center on Accounting and Taxation, IPCA, Barcelos, and Management Department, University of Évora, 7000-849 Évora, Portugal
Jorge Novas: Management Department, CEFAGE Research Center, University of Évora, 7000-849 Évora, Portugal

Sustainability, 2023, vol. 16, issue 1, 1-21

Abstract: This paper aims to investigate the latest scientific developments, map research networks and topics, and present a critical analysis of the gaps and future opportunities in the literature on the readability of sustainability reports. Through data collection and filtering processes, the final sample included 10 articles. Then, a bibliometric analysis was developed using Scopus metrics and AJG classification. VOSviewer software (Version 1.6.18) was used to develop bibliometric networks. Finally, we developed a systematic review analysis to answer our third objective. The results show that most studies on the readability of non-financial reports come from Europe and Oceania; the sample’s co-citations per author were classified into three clusters; most of the sample was linked to analyzing the quality and effectiveness of sustainability reports; and organizations tend to use low readability in sustainability reports. This study contributes to further scientific knowledge about the readability of sustainability reports and impression management techniques and to the research into the importance of sustainability reporting for managing stakeholder impressions. A wide range of implications for the academic community, regulatory bodies, organizations, and all users of the information disclosed through sustainability reports were identified. The main limitations may have been created by the sample’s size, exclusion criteria, and keywords selected.

Keywords: sustainability reporting; readability; impression management; bibliometric analysis; systematic literature review (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
https://www.mdpi.com/2071-1050/16/1/260/pdf (application/pdf)
https://www.mdpi.com/2071-1050/16/1/260/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:16:y:2023:i:1:p:260-:d:1308577

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().