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  4. Corporate Sustainability Reporting in Europe: A Scoping Review
 
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Corporate Sustainability Reporting in Europe: A Scoping Review

Journal
Accounting in Europe
Type
journal article
Date Issued
2023-11-11
Author(s)
Dinh, Tami  
Husmann, Anna  
Melloni, Gaia
DOI
https://doi.org/10.1080/17449480.2022.2149345
Abstract
This paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e., insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.
Language
English
Keywords
CSR
ESG
European corporate reporting
scoping review
sustainability reporting
HSG Classification
contribution to scientific community
HSG Profile Area
SoM - Responsible Corporate Competitiveness (RoCC)
Refereed
Yes
Publisher
Accounting in Europe
Volume
20
Number
1
Start page
1
End page
29
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/107609
Subject(s)

business studies

responsibility and su...

Division(s)

University of St.Gall...

ACA - Institute of Ac...

Contact Email Address
anna.husmann@unisg.ch
Eprints ID
267915

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