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Corporate Sustainability Reporting in Europe: A Scoping Review
Journal
Accounting in Europe
Type
forthcoming
Date Issued
2023-11-11
Author(s)
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
Subject(s)
Division(s)
Contact Email Address
anna.husmann@unisg.ch
Eprints ID
267915