Sustainable Reporting: A Literature Review and Future Research Agenda
Keywords:
Sustainable Reporting, Financial Performance, Culture and Religion, Management, Organizational BehaviorAbstract
This article is a literature review study that aims to analyze the development of Sustainable Reporting research as well as provide new prospects and perspectives in Sustainable Reporting research. Based on a search of 45 Sustainable Reporting research articles conducted on various continents, it shows that research is dominated from Europe and Asia. Based on the analysis, there are four characteristics of the study field groups associated with sustainable reporting, namely management and organizational aspects (50%), Financial Performance (22.2%), organizational behavior (20%), and cultural and religious aspects (7.4%). Cultural and religious aspects are studied at least in the study of the Sustainable Reporting phenomenon (7.4%).It is interesting to develop research on Sustainable Reporting with an approach to cultural and religious phenomena. Especially in Indonesia, which has a variety of cultures and religions, it is felt that it will be more effective if variables related to culture and religion are utilized in the implementation of Sustainable Reporting.
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