Igwe, Monday Nweke and A. Khatib, Saleh F. and Bazhair, Ayman Hassan (2023) Sustainability reporting in Africa: A systematic review and agenda for future research. Corporate Social Responsibility and Environmental Management, 30 (5). pp. 2081-2100. ISSN 1535-3958
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Official URL: http://dx.doi.org/10.1002/csr.2494
Abstract
This study provides a comprehensive systematic review of the sustainability reporting research focused on Africa. Using a systematic literature review approach, we synthesized 179 high-quality journal articles obtained from the Scopus database. The study revealed that the extent and quality of SDGs and sustainability reporting in Africa are still very low and unsatisfactory. Also, we found that the existing studies mainly concentrated on the determinants of sustainability reporting, while limited research addressed the outcomes and sustainability assurance. Furthermore, the review indicates that firms in Africa predominantly focused on reporting their economic and social impacts while paying less attention to environmental protection. The study contributes to knowledge by providing an up-to-date and comprehensive review of sustainability reporting studies from important research contexts such as Africa. In doing so, we offer a more nuanced understanding of sustainability research in the region. We equally identified inconsistencies, gaps, and opportunities for future research.
Item Type: | Article |
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Uncontrolled Keywords: | Africa, assurance, board diversity, corporate governance, firm performance, sustainability disclosure |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management |
Divisions: | Management |
ID Code: | 106439 |
Deposited By: | Widya Wahid |
Deposited On: | 30 Jun 2024 06:35 |
Last Modified: | 30 Jun 2024 06:35 |
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