Determinants of sustainability reporting: A review of results, trends, and opportunities in an expanding field of research

Publication Type

Journal contribution (peer reviewed)

Authors

Hahn, R., & Kühnen, M.

Year of publication

2013

Published in

Journal of Cleaner Production

Band/Volume

45/5-21

DOI

10.1016/j.jclepro.2013.07.005

Since the end of the 1990s, sustainability reporting has become an increasingly relevant topic in business and academia. However, literature is still limited in quantity and no major reviews of the latest developments have thus far been presented. This paper provides a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting. Our aim is to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research. We specifically illuminate factors influencing the adoption, the extent, and the quality of reporting. Based on our findings we provide an otherwise often missing link to theory (especially legitimacy, stakeholder, signaling, and institutional theory). Finally, possible future research themes are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as reporting quality and stakeholder perception.