| Autor: |
Oluyomi A. Osobajo, Adekunle Oke, Ama Lawani, Temitope S. Omotayo, Nkeiruka Ndubuka-McCallum, Lovelin Obi |
| Jazyk: |
angličtina |
| Rok vydání: |
2022 |
| Předmět: |
|
| ISSN: |
2071-1050 |
| Popis: |
The concept of sustainability reporting is now an essential tool through which organisations demonstrate accountability to their stakeholders. The increasing market pressure coupled with the awareness of the consequences of organisations’ activities suggests the need for organisations to report their sustainability credentials. Sustainability performance reports should provide adequate information on organisations’ social, economic, and environmental performance. However, the current process through which organisations communicate their sustainability performance to stakeholders is questionable and remains a significant concern. This study assessed the current state and direction of research on sustainability performance reporting by conducting a bibliometric literature review of peer-reviewed studies on sustainability performance reporting published between 1987 and 2022. The findings highlight the misconceptions between sustainability and CSR when reporting organisations’ sustainability performance. Furthermore, businesses and scholars prioritise reporting instead of communication with stakeholders. The observed lack of engagement with stakeholders indicates that the reported performance may not reflect the impact of business activities on the three dimensions of sustainability. Rather than adopting a one-way information dissemination approach, this study concludes that the desired performance can only be achieved through two-way communication with stakeholders. |
| Databáze: |
OpenAIRE |
| Externí odkaz: |
|
