The impact of sustainability reporting on organizational behaviour from Western and Asian perspectives: a systematic review of literature

Felipe Calderon, Wilfred Manuela Jr and Daisy T. Briones

Journal of Sustainable Finance & Investment, 2023, vol. 13, issue 2, 990-1008

Abstract: Sustainability reporting (SR) may be considered as a behavioral transformation tool for helping firms achieve sustainable performance. Using a systematic literature review and content analysis, this study investigates the differences between Western and Asian research perspectives on the transformative effect of SR. The findings suggest that Western research perspectives tend to investigate the impact of SR on social stakeholder networks more than Asian perspectives. The dominant theme of Asian SR research investigates the impact of SR on financial performance, primarily addressing economic stakeholder network interests. This suggests the need for more research on strengthening the linkages between SR, sustainable corporate behavior, and stakeholder engagement in Asia.

Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:taf:jsustf:v:13:y:2023:i:2:p:990-1008

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DOI: 10.1080/20430795.2021.1879560

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