Benvenuto Marco, Aufiero Chiara, Viola Carmine
Economics Science Department, University of Salento, Ecotekne, Lecce, 73047, Italy.
Heliyon. 2023 Mar 28;9(4):e14893. doi: 10.1016/j.heliyon.2023.e14893. eCollection 2023 Apr.
In the last decade, the use of sustainability reporting as a tool for communicating and reporting on the performance of sustainability objectives by companies has led to a growing awareness of its value and development in the corporate world. Therefore, exploring this phenomenon for a better understanding and identifying its characteristic elements is important. This study aims to systematically review the literature to establish the distinctive elements of sustainability reporting and provide a complete theoretical framework that allows the classification of the drivers that are crucial for adopting sustainability reporting. Through the analysis, we describe the characteristic elements of sustainability reporting in a homogeneous and concise summary. The drivers that result, may prove useful not only in the context of non-financial reporting but also in encouraging adequate economic-business reflections that may inspire new research trajectories for scholars in this field.
在过去十年中，企业将可持续发展报告作为一种工具，用于传达和报告可持续发展目标的绩效，这使得企业界对其价值和发展的认识不断提高。因此，探索这一现象以更好地理解并识别其特征要素非常重要。本研究旨在系统地回顾文献，以确定可持续发展报告的独特要素，并提供一个完整的理论框架，以便对采用可持续发展报告至关重要的驱动因素进行分类。通过分析，我们以统一且简洁的总结描述了可持续发展报告的特征要素。由此得出的驱动因素不仅在非财务报告背景下可能有用，而且在鼓励进行充分的经济业务思考方面也可能有用，这些思考可能会激发该领域学者的新研究方向。
