Delving into sustainability reporting literature: The role of ethics

Víctor Correa Porcel; María Pilar Casado Belmonte; María Mercedes Capobianco Uriarte

doi:10.24136/eq.2941

Authors

Víctor Correa Porcel University of Almería https://orcid.org/0000-0001-9196-2659
María Pilar Casado Belmonte University of Almería https://orcid.org/0000-0002-8717-6505
María Mercedes Capobianco Uriarte University of Almería https://orcid.org/0000-0003-0066-0490

DOI:

https://doi.org/10.24136/eq.2941

Keywords:

ethics, social accounting, corporate social responsibility, sustainability reporting, bibliometric analysis

Abstract

Research background: After major scandals in apparently reputable and solvent companies, added to the great economic crises of recent decades, accounting and finance have become a fundamental discipline for the correct study of these events from an ethical point of view. Philosophers, economists and even religious people have wanted to contribute their grain of sand to the study of the ethical behaviour of companies and make it go beyond mere administration. In recent years, non-financial reporting has been gaining ground, to the point that the legal system now makes it compulsory in most Western countries.

Purpose of the article: This study aims to review and summarize the role of ethics in the sustainability reporting so as to develop a holistic framework of ethics in the sustainability reporting; review the evolution of the research field; and identify the most significant research tendencies enabling the proposal of several future research directions.

Methods: Using the Scopus and Web of Science databases, a bibliometric analysis has been carried out in the field of accounting on this topic from its formal origins in the 1980s to the present day, in addition to highlighting the importance of sustainability. 271 articles have been used as a basis for developing the main trends at bibliographic, geographical and institutional levels.

Findings & value added: This study highlights the importance of incorporating ethics in non-financial information as a field of research, through two very different lines of research that have gained importance in recent years: ethics in business and the growing relevance of non-financial information. It also incorporates a bibliometric analysis with information obtained from two major databases: Scopus and Web of Science. The use of both databases makes it possible to broaden the body of articles covered, compared to other bibliometric analyses previously carried out on similar topics, and allows for the inclusion of more relevant articles on this subject.

Downloads

Download data is not yet available.

References

Acedo, F. J., Barroso, C., Casanueva, C., & Galán, J. L. (2006). Co-authorship in management and organizational studies: An empirical and network analysis. Journal of Management Studies, 43(5), 957–983.

DOI: https://doi.org/10.1111/j.1467-6486.2006.00625.x
View in Google Scholar

Adams, C. A. (2002). Internal organisational factors influencing corporate social and ethical reporting: Beyond current theorising. Accounting, Auditing & Accountability Journal, 15(2), 223–250.

DOI: https://doi.org/10.1108/09513570210418905
View in Google Scholar

Adel, C., Hussain, M. M., Mohamed, E. K. A., & Basuony, M. A. K. (2019). Is corporate governance relevant to the quality of corporate social responsibility disclosure in large European companies? International Journal of Accounting & Information Management, 27(2), 301–332.

DOI: https://doi.org/10.1108/IJAIM-10-2017-0118
View in Google Scholar

Agramunt, L. F., Berbel-Pineda, J. M., Capobianco-Uriarte, M. M., & Casado-Belmonte, M. P. (2020). Review on the relationship of absorptive capacity with interorganizational networks and the internationalization process. Complexity, 7604579.

DOI: https://doi.org/10.1155/2020/7604579
View in Google Scholar

Alayo, M., Iturralde, T., Maseda, A., & Aparicio, G. (2020). Mapping family firm internationalization research: Bibliometric and literature review. Review of Managerial Science, 15, 1517–1560.

DOI: https://doi.org/10.1007/s11846-020-00404-1
View in Google Scholar

Albitar, K., Al-Shaer, H., & Elmarzouky, M. (2021). Do assurance and assurance providers enhance COVID-related disclosures in CSR reports? An examination in the UK context. International Journal of Accounting & Information Management, 29(3), 410–428.

DOI: https://doi.org/10.1108/IJAIM-01-2021-0020
View in Google Scholar

Alonso-Almeida, M. M, Marimon, F., Casani, F., & Rodriguez-Pomeda, J. (2015). Diffusion of sustainability reporting in universities: Current situation and future perspectives. Journal of Cleaner Production, 106, 144–154.

DOI: https://doi.org/10.1016/j.jclepro.2014.02.008
View in Google Scholar

Aristotle, & Barker, E. (1946). The politics of Aristotle. Oxford: Clarendon Press.
View in Google Scholar

Baier-Fuentes, H., González-Serrano, M. H., Alonso-Dos-Santos, M., Inzunza-Mendoza, W., & Pozo-Estrada, V. (2020). Emotions and sport management: A bibliometric overview. Frontiers in Psychology, 11, 1512.

DOI: https://doi.org/10.3389/fpsyg.2020.01512
View in Google Scholar

Baier-Fuentes, H., Hormiga, E., Miravitlles, P., & Blanco-Mesa, F. (2019a) International entrepreneurship: A critical review of the research field. European Journal of International Management, 13(3), 381–412.

DOI: https://doi.org/10.1504/EJIM.2019.099427
View in Google Scholar

Baier-Fuentes, H., Merigó J. M., Amorós, J. E., & Gaviria-Marín, M. (2019b). International entrepreneurship: A bibliometric overview. International Entrepreneurship and Management Journal, 15(2), 385–429.

DOI: https://doi.org/10.1007/s11365-017-0487-y
View in Google Scholar

Ball, A., Owen, D. L., & Gray, R. (2000). External transparency or internal capture? The role of third-party statements in adding value to corporate environmental reports. Business Strategy and the Environment, 9(1), 1–23.

DOI: https://doi.org/10.1002/(SICI)1099-0836(200001/02)9:1<1::AID-BSE227>3.0.CO;2-H
View in Google Scholar

Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26(3), 197–218.

DOI: https://doi.org/10.1002/smj.441
View in Google Scholar

Barko, T., Cremers, M., & Renneboog, L. (2022). Shareholder engagement on environmental, social, and governance performance. Journal of Business Ethics, 180, 777–812.

DOI: https://doi.org/10.1007/s10551-021-04850-z
View in Google Scholar

Bendell, J. (2005). In whose name? The accountability of corporate social responsibility. Development in Practice, 15(3-4), 362–374.

DOI: https://doi.org/10.1080/09614520500075813
View in Google Scholar

BITC, Business in the Community (2008). Corporate responsibility reporting. Retrieved from https://web.archive.org/web/20080815220804/http://www.bitc.org. uk/take_action/responsible_business/reporting/index.html (15.08.2008).
View in Google Scholar

Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071.

DOI: https://doi.org/10.1108/AAAJ-04-2012-00998
View in Google Scholar

Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M. C. (2019). Assessing and improving the quality of sustainability reports: The auditors’ perspective. Journal of Business Ethics, 155, 703–721.

DOI: https://doi.org/10.1007/s10551-017-3516-4
View in Google Scholar

Boyce, G., Greer, S., Blair, B., & Davids, C. (2012). Expanding the horizons of accounting education: Incorporating social and critical perspectives. Accounting Education, 21(1), 47–74.

DOI: https://doi.org/10.1080/09639284.2011.586771
View in Google Scholar

Brander, M., Burritt, R. L., & Christ, K. L. (2019). Coupling attributional and consequential life cycle assessment: A matter of social responsibility. Journal of Cleaner Production, 215, 514–521.

DOI: https://doi.org/10.1016/j.jclepro.2019.01.066
View in Google Scholar

Camilleri, M. A. (2015). Valuing stakeholder engagement and sustainability reporting. Corporate Reputation Review, 18, 210–222.

DOI: https://doi.org/10.1057/crr.2015.9
View in Google Scholar

Casado-Belmonte, M. D., Capobianco-Uriarte, M. D., Martínez-Alonso, R., & Martínez-Romero, M. J. (2021). Delineating the path of family firm innovation: Mapping the scientific structure. Review of Managerial Science, 15, 2455–2499.

DOI: https://doi.org/10.1007/s11846-021-00442-3
View in Google Scholar

Castelló, I., & Lozano, J. M. (2011). Searching for new forms of legitimacy through corporate responsibility rhetoric. Journal of Business Ethics, 100, 11–29.

DOI: https://doi.org/10.1007/s10551-011-0770-8
View in Google Scholar

Castillo-Vergara, M., Alvarez-Marin, A., & Placencio-Hidalgo, D. (2018). A bibliometric analysis of creativity in the field of business economics. Journal of Business Research, 85, 1–9.

DOI: https://doi.org/10.1016/j.jbusres.2017.12.011
View in Google Scholar

CFI, Corporate Finance Institute (2022). ESG (Environmental, Social and Governance): A framework for understanding and measuring how sustainably an organization is operating. Retrieved from https://corporatefinanceinstitute.com/ resources/knowledge/other/esg-environmental-social-governance/ (30.06.2022).
View in Google Scholar

Clarke, T. (2007). The evolution of directors duties: Bridging the divide between corporate governance and corporate social responsibility. Journal of General Management, 32(3), 79–105.

DOI: https://doi.org/10.1177/030630700703200305
View in Google Scholar

Clayton, A. F., Rogerson, J. M., & Rampedi, I. (2015). Integrated reporting vs. sustainability reporting for corporate responsibility in South Africa. In D. Szymańska & S. Środa-Murawska (Eds.). Bulletin of geography. Socio-economic series (pp. 7–17). Toruń: Nicolaus Copernicus University.

DOI: https://doi.org/10.1515/bog-2015-0021
View in Google Scholar

Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). Science mapping software tools: Review, analysis, and cooperative study among tools. Journal of the American Society for Information Science and Technology, 62, 1382–1402.

DOI: https://doi.org/10.1002/asi.21525
View in Google Scholar

Conrad, M., & Holtbrügge, D. (2021). Antecedents of corporate misconduct: A linguistic content analysis of decoupling tendencies in sustainability reporting. Business Ethics, the Environment & Responsibility, 30(4), 538–550.

DOI: https://doi.org/10.1111/beer.12361
View in Google Scholar

Corazza, L. (2018). Small business social responsibility: The CSR4UTOOL web application. Journal of Applied Accounting Research, 19(3), 383–400.

DOI: https://doi.org/10.1108/JAAR-11-2014-0122
View in Google Scholar

Corley, J. K., Vannoy, S. A., & Cazier, J. A. (2013). Using sustainability reports as a method of cause-related marketing for competitive advantage. International Journal of Social Ecology and Sustainable Development, 4(2), 16–33.

DOI: https://doi.org/10.4018/jsesd.2013040102
View in Google Scholar

Cossarini, D. M., MacDonald, B. H., & Wells, P. G. (2014). Communicating marine environmental information to decision makers: Enablers and barriers to use of publications (grey literature) of the Gulf of Maine Council on the Marine Environment. Ocean & Coastal Management, 96, 163–172.

DOI: https://doi.org/10.1016/j.ocecoaman.2014.05.015
View in Google Scholar

Dameri, R. P., & Ferrando, P. M. (2022). Value creation disclosure: The international integrated reporting framework revisited in the light of stakeholder theory. Meditari Accountancy Research, 30(3), 739–761.

DOI: https://doi.org/10.1108/MEDAR-11-2020-1103
View in Google Scholar

Deer, S., & Zarestky, J. (2017). Balancing profit and people: Corporate social responsibility in business education. Journal of Management Education, 41(5), 727–749.

DOI: https://doi.org/10.1177/1052562917719918
View in Google Scholar

Dobson, J. (1997). Finance ethics: the rationality of virtue. New York: Rowman & Littlefield Publishers.
View in Google Scholar

Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65–91.

DOI: https://doi.org/10.5465/amr.1995.9503271992
View in Google Scholar

Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. Pacific Sociological Review, 18(1), 122–136.

DOI: https://doi.org/10.2307/1388226
View in Google Scholar

Drempetic, S., Klein, C., & Zwergel, B. (2020). The influence of firm size on the ESG score: Corporate sustainability ratings under review. Journal of Business Ethics, 167, 333–360.

DOI: https://doi.org/10.1007/s10551-019-04164-1
View in Google Scholar

Du, X., Jian, W., Zeng, Q., & Du, Y. (2014). Corporate environmental responsibility in polluting industries: Does religion matter? Journal of Business Ethics, 124, 485–507.

DOI: https://doi.org/10.1007/s10551-013-1888-7
View in Google Scholar

Duska, R. F., Duska, B. S., & Kury, K. W. (2018). Accounting Ethics. New Jersey: Wiley Publication.

DOI: https://doi.org/10.1002/9781394260270
View in Google Scholar

Elkington, J. (1994). Towards the sustainable corporation: Win-win-win business strategies for sustainable development. California Management Review, 36(2), 90–100.

DOI: https://doi.org/10.2307/41165746
View in Google Scholar

Elkington, J. (1998). Cannibals with forks: the triple bottom line of 21st century business. Oxford: Capstone.

DOI: https://doi.org/10.1002/tqem.3310080106
View in Google Scholar

EUR-Lex (2006). Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC (Text with EEA relevance). Retrieved from https://eur-lex.europa.eu/eli/dir/2006/43/oj (09.06.2006).
View in Google Scholar

EUR-Lex (2014a). Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (Text with EEA relevance). Retrieved from https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex%3A3 2014L0056 (27.05.2014).
View in Google Scholar

EUR-Lex (2014b). Regulation (EU) No 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (Text with EEA relevance). Retrieved from https://eur-lex.europa.eu/eli/reg/2014/ 537/oj (27.05.2014).
View in Google Scholar

Fassin, Y., & Gosselin, D. (2011). The collapse of a European bank in the financial crisis: An analysis from stakeholder and ethical perspectives. Journal of Business Ethics, 102, 169–191.

DOI: https://doi.org/10.1007/s10551-011-0812-2
View in Google Scholar

Fortunati, S., Morea, D., & Mosconi, E. M. (2020). Circular economy and corporate social responsibility in the agricultural system: Cases study of the Italian agri-food industry. Agricultural Economics/Zemědělská ekonomika, 66(11), 489–498.

DOI: https://doi.org/10.17221/343/2020-AGRICECON
View in Google Scholar

Freeman, E. R. (1984). Strategic management: A stakeholder approach. Boston: Pitman.
View in Google Scholar

Frías-Aceituno, J. V., Rodríguez-Ariza, L., & García-Sánchez, I. M. (2013). Is integrated reporting determined by a country's legal system? An exploratory study. Journal of Cleaner Production, 44, 45–55.

DOI: https://doi.org/10.1016/j.jclepro.2012.12.006
View in Google Scholar

Friedman, M. (1970). The social responsibility of business is to increase its profits. Retrieved from http://websites.umich.edu/~thecore/doc/Friedman.pdf (13.09.1970).
View in Google Scholar

Fusco, F., & Ricci, P. (2019). What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector. International Journal of Public Sector Management, 32(1), 21–41.

DOI: https://doi.org/10.1108/IJPSM-05-2017-0134
View in Google Scholar

García-Meca, E., & Martínez-Ferrero, J. (2021). Is SDG reporting substantial or symbolic? An examination of controversial and environmentally sensitive industries. Journal of Cleaner Production, 298, 126781.

DOI: https://doi.org/10.1016/j.jclepro.2021.126781
View in Google Scholar

García-Sánchez, I. M. (2020). Corporate social reporting and assurance: The state of the art. Revista de Contabilidad/Spanish Accounting Review, 24(2), 241–269.

DOI: https://doi.org/10.6018/rcsar.409441
View in Google Scholar

García-Sánchez, I. M., Gómez-Miranda, M. E., David, F., & Rodríguez-Ariza, L. (2019). The explanatory effect of CSR committee and assurance services on the adoption of the IFC performance standards, as a means of enhancing corporate transparency. Sustainability Accounting, Management and Policy Journal, 10(5), 773–797.

DOI: https://doi.org/10.1108/SAMPJ-09-2018-0261
View in Google Scholar

Georgeson (2022). Club de Excelencia en Sostenibilidad – Inversión ESG. Retrieved from https://clubsostenibilidad.org/publicaciones/ (16.06.2022).
View in Google Scholar

Ghisellini, P., Passaro, R., & Ulgiati, S. (2021). Revisiting Keynes in the light of the transition to circular economy. Circular Economy and Sustainability, 1, 143–171.

DOI: https://doi.org/10.1007/s43615-021-00016-1
View in Google Scholar

Glänzel, W., & Moed, H. F. (2013). Opinion paper: Thoughts and facts on bibliometric indicators. Scientometrics, 96, 381–394.

DOI: https://doi.org/10.1007/s11192-012-0898-z
View in Google Scholar

Gray, R. (2002). The social accounting project and accounting organizations and society privileging engagement, imaginings, new accountings and pragmatism over critique? Accounting, Organizations and Society, 27(7), 687–708.

DOI: https://doi.org/10.1016/S0361-3682(00)00003-9
View in Google Scholar

Gray, R. (2010). Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organizations and the planet. Accounting, Organizations and Society, 35, 47–62.

DOI: https://doi.org/10.1016/j.aos.2009.04.006
View in Google Scholar

Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate social and environmental reporting. London: Prentice Hall.
View in Google Scholar

Gulluscio, C., Puntillo, P., Luciani, V., & Huisingh, D. (2020). Climate change accounting and reporting: A systematic literature review. Sustainability, 12(13), 5455.

DOI: https://doi.org/10.3390/su12135455
View in Google Scholar

Gusenbauer, M. (2019). Google Scholar to overshadow them all? Comparing the sizes of 12 academic search engines and bibliographic databases. Scientometrics, 118(1), 177–214.

DOI: https://doi.org/10.1007/s11192-018-2958-5
View in Google Scholar

Gusenbauer, M., & Haddaway, N. R. (2020). Which academic search systems are suitable for systematic reviews or meta-analyses? Evaluating retrieval qualities of Google Scholar, PubMed, and 26 other resources. Research Synthesis Methods, 11(2), 181–217.

DOI: https://doi.org/10.1002/jrsm.1378
View in Google Scholar

Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21.

DOI: https://doi.org/10.1016/j.jclepro.2013.07.005
View in Google Scholar

Haller, A., van-Staden, C. J., & Landis, C. (2018). Value added as part of sustainability reporting: Reporting on distributional fairness or obfuscation? Journal of Business Ethics, 152, 763–781.

DOI: https://doi.org/10.1007/s10551-016-3338-9
View in Google Scholar

Hammond, T., Danko, K., & Landis, M. (2013). Social accounting and accounting textbooks: Professors’ responsibility to promote the interests of students. In Managing reality: Accountability and the miasma of private and public domains (Advances in public interest accounting, Vol. 16) (pp. 145–185). Bingley: Emerald Group Publishing Limited.

DOI: https://doi.org/10.1108/S1041-7060(2013)0000016009
View in Google Scholar

IFAC, International Federation of Accountants (2022). Leading financial market participants call for stronger alignment of regulatory & standard setting efforts around sustainability disclosure. Retrieved from https://www.ifac.org/news-events/2022-06/leading-financial-market-participants-call-stronger-alignment-regulatory-standard-setting-efforts (01.06.2022).
View in Google Scholar

Islam, M. M., Chowdhury, M. A. M., Begum, R. A., & Amir, A. A. (2022). A bibliometric analysis on the research trends of climate change effects on economic vulnerability. Environmental Science and Pollution Research, 29, 59300–59315.

DOI: https://doi.org/10.1007/s11356-022-20028-0
View in Google Scholar

Jacsó, P. (2008). The pros and cons of computing the h‐index using Web of Science. Online Information Review, 32(5), 673–688.

DOI: https://doi.org/10.1108/14684520810914043
View in Google Scholar

Kamaruddin, M. I. H., Auzair, S. M., Rahmat, M. M., & Muhamed, N. A. (2021). The mediating role of financial governance on the relationship between financial management, Islamic work ethic and accountability in Islamic social enterprise (ISE). Social Enterprise Journal, 17(3), 427–449.

DOI: https://doi.org/10.1108/SEJ-11-2020-0113
View in Google Scholar

Kamla, R., & Rammal, H. G. (2013). Social reporting by Islamic banks: Does social justice matter? Accounting, Auditing & Accountability Journal, 26(6), 911–945.

DOI: https://doi.org/10.1108/AAAJ-03-2013-1268
View in Google Scholar

Kanji, G. K., & Chopra, P. K. (2010). Corporate social responsibility in a global economy. Total Quality Management & Business Excellence, 21(2), 119–143.

DOI: https://doi.org/10.1080/14783360903549808
View in Google Scholar

Kashyap, S., & Iveroth, E. (2021). Transparency and accountability influences of regulation on risk control: The case of a Swedish bank. Journal of Management and Governance, 25, 475–508.

DOI: https://doi.org/10.1007/s10997-020-09550-w
View in Google Scholar

Kaspereit, T., & Lopatta, K. (2016). The value relevance of SAM's corporate sustainability ranking and GRI sustainability reporting in the European stock markets. Business Ethics, the Environment & Responsibility, 25(1), 1–24.

DOI: https://doi.org/10.1111/beer.12079
View in Google Scholar

Kolk, A. (2008). Sustainability, accountability and corporate governance: Exploring multinationals' reporting practices. Business Strategy and the Environment, 17(1), 1–15.

DOI: https://doi.org/10.1002/bse.511
View in Google Scholar

KPMG (2015). KPMG international survey of corporate responsibility reporting 2015. Retrieved from https://home.kpmg/cz/en/home/insights/2015/11/kpmg-international-survey-of-corporate-responsibility-reporting-2015.html (25.11.2015)
View in Google Scholar

Kraus, S., Breier, M., & Dasí-Rodríguez, S. (2020a). The art of crafting a systematic literature review in entrepreneurship research. International Entrepreneurship and Management Journal, 16(3), 1023–1042.

DOI: https://doi.org/10.1007/s11365-020-00635-4
View in Google Scholar

Kraus, S., Li, H., Kang, Q., Westhead, P., & Tiberius, V. (2020b). The sharing economy: A bibliometric analysis of the state-of-the-art. International Journal of Entrepreneurial Behavior & Research, 26(8), 1769–1786.

DOI: https://doi.org/10.1108/IJEBR-06-2020-0438
View in Google Scholar

Kurz-Kim, J. R. (2019). Trading behavior of stock investors: Black Monday revisited. Journal of Asset Management, 20, 251–262.

DOI: https://doi.org/10.1057/s41260-019-00120-w
View in Google Scholar

Leal-Filho, W., Salvia, A. L., Portela-Vasconcelos, C. R., Anholon, R., Simon-Rampasso, I., Eustachio, J. H. P. P., Liakh, O., Dinis, M. A. P., Olpoc, R. C., Bandanaa, J., Aina, Y. A., Lukina, R. L., & Sharifi, A. (2022). Barriers to institutional social sustainability. Sustainability Science, 17, 2615–2630.

DOI: https://doi.org/10.1007/s11625-022-01204-0
View in Google Scholar

Leung, X. Y., Sun, J., & Bai, B. (2017). Bibliometrics of social media research: A co-citation and co-word analysis. International Journal of Hospitality Management, 66, 35–45.

DOI: https://doi.org/10.1016/j.ijhm.2017.06.012
View in Google Scholar

Mahmood, Z., & Uddin, S. (2021). Institutional logics and practice variations in sustainability reporting: Evidence from an emerging field. Accounting, Auditing & Accountability Journal, 34(5), 1163–1189.

DOI: https://doi.org/10.1108/AAAJ-07-2019-4086
View in Google Scholar

Maniora, J. (2017). Is integrated reporting really the superior mechanism for the integration of ethics into the core business model? An empirical analysis. Journal of Business Ethics, 140, 755–786.

DOI: https://doi.org/10.1007/s10551-015-2874-z
View in Google Scholar

Marimon, F., Alonso-Almeida, M. M., Rodríguez, M. P., & Cortez-Alejandro, K. A. (2012). The worldwide diffusion of the global reporting initiative: What is the point? Journal of Cleaner Production, 33, 132–144.

DOI: https://doi.org/10.1016/j.jclepro.2012.04.017
View in Google Scholar

Martínez-Ferrero, J., & García-Sánchez, I. M. (2017). Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. International Business Review, 26(1), 102–118.

DOI: https://doi.org/10.1016/j.ibusrev.2016.05.009
View in Google Scholar

Mas-Tur, A., Kraus, S., Brandtner, M., Ewert, R., & Kürsten, W. (2020). Advances in management research: A bibliometric overview of the Review of Managerial Science. Review of Managerial Science, 14, 933–958.

DOI: https://doi.org/10.1007/s11846-020-00406-z
View in Google Scholar

Meyer, J., & Rowan, B. (1977). Institutionalized organizations: Formal structure as myth and ceremony. American Journal of Sociology, 83(2), 340–363.

DOI: https://doi.org/10.1086/226550
View in Google Scholar

Miller, M. H. (1986). Behavioral rationality in finance: The case of dividends. Journal of Business, 59, 451–468.

DOI: https://doi.org/10.1086/296380
View in Google Scholar

Milne, M. J., & Gray, R. (2013). W(h)ither ecology? The triple bottom line, the Global Reporting Initiative, and corporate sustainability reporting. Journal of Business Ethics, 118(1), 13–29.

DOI: https://doi.org/10.1007/s10551-012-1543-8
View in Google Scholar

Mion, G., Broglia, A., & Bonfanti, A. (2019). Do codes of ethics reveal a university’s commitment to sustainable development? Evidence from Italy. Sustainability, 11, 1134.

DOI: https://doi.org/10.3390/su11041134
View in Google Scholar

Miralles-Quiros, M. M., Miralles-Quiros, J. L., & Guia-Arraiano, I. (2017). Are firms that contribute to sustainable development valued by investors? Corporate Social Responsibility and Environmental Management, 24(1), 71–84.

DOI: https://doi.org/10.1002/csr.1392
View in Google Scholar

Moed, H. F., De-Bruin, R. E., & Van-Leeuwen, T. N. (1995). New bibliometric tools for the assessment of national research performance: Database description, overview of indicators and first applications. Scientometrics, 33, 381–422.

DOI: https://doi.org/10.1007/BF02017338
View in Google Scholar

Munteanu, I., Grigorescu, A., Condrea, E., & Pelinescu, E. (2020). Convergent insights for sustainable development and ethical cohesion: An empirical study on corporate governance in Romanian public entities. Sustainability, 12, 2990.

DOI: https://doi.org/10.3390/su12072990
View in Google Scholar

Murphy, T., O’Connell, V., & Ó-hÓgartaigh, C. (2013). Discourses surrounding the evolution of the IASB/FASB Conceptual Framework: What they reveal about the “living law” of accounting. Accounting, Organizations and Society, 38(1), 72–91.

DOI: https://doi.org/10.1016/j.aos.2012.07.003
View in Google Scholar

Naciti, V., Cesaroni, F., & Pulejo, L. (2022). Corporate governance and sustainability: A review of the existing literature. Journal of Management and Government, 26, 55–74.

DOI: https://doi.org/10.1007/s10997-020-09554-6
View in Google Scholar

Nelling, E., & Webb, E. (2009). Corporate social responsibility and financial performance: The “virtuous circle” revisited. Review of Quantitative Finance and Accounting, 32, 197–209.

DOI: https://doi.org/10.1007/s11156-008-0090-y
View in Google Scholar

Núñez, M., Maqueira, J. M., Moyano, J., & Martínez-Jurado, P. J. (2020). Information and digital technologies of Industry 4.0 and Lean supply chain management: A systematic literature review. International Journal of Production Research, 58(16), 5034–5061.

DOI: https://doi.org/10.1080/00207543.2020.1743896
View in Google Scholar

O’Dwyer, B., & Owen, D. (2005). Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation. British Accounting Review, 37(2), 205–229.

DOI: https://doi.org/10.1016/j.bar.2005.01.005
View in Google Scholar

O'Neill, J. (1998). The market: Ethics, knowledge and politics. London: Routledge.
View in Google Scholar

Pandey, S., & Rishi, P. (2016). Linking CSR and sustainability with organisational culture, values and business ethics - a qualitative analysis of Indian IT companies. International Journal of Intelligent Enterprise, 3(3-4), 205–231.

DOI: https://doi.org/10.1504/IJIE.2016.078632
View in Google Scholar

Perego, P., & Kolk, A. (2012). Multinationals’ accountability on sustainability: The evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110, 173–190.

DOI: https://doi.org/10.1007/s10551-012-1420-5
View in Google Scholar

Pérez-López, D., Moreno-Romero, A., & Barkemeyer, R. (2015). Exploring the relationship between sustainability reporting and sustainability management practices. Business Strategy and the Environment, 24(8), 720–734.

DOI: https://doi.org/10.1002/bse.1841
View in Google Scholar

Piecyk, M. I., & Björklund, M. (2015). Logistics service providers and corporate social responsibility: Sustainability reporting in the logistics industry. International Journal of Physical Distribution & Logistics Management, 45(5), 459–485.

DOI: https://doi.org/10.1108/IJPDLM-08-2013-0228
View in Google Scholar

Poje, T., & Zaman-Groff, M. (2022). Mapping ethics education in accounting research: A bibliometric analysis. Journal of Business Ethics, 179, 451–472.

DOI: https://doi.org/10.1007/s10551-021-04846-9
View in Google Scholar

Porter, M. E., & Kramer, M. R. (2006). Strategy & society: The link between competitive advantage and corporate social responsibility. Harvard Business Review, 84, 78–85.
View in Google Scholar

Porter, M. E., & Kramer, M. R. (2011). Creating shared value. Harvard Business Review, 89(1–2), 62–77.
View in Google Scholar

Ramos-Rodríguez, A. R., & Ruíz-Navarro, J. (2004). Changes in the intellectual structure of strategic management research: A bibliometric study of the Strategic Management Journal, 1980-2000. Strategic Management Journal, 25(10), 981–1004.

DOI: https://doi.org/10.1002/smj.397
View in Google Scholar

Randhawa, K., Wilden, R., & Hohberger, J. (2016). A bibliometric review of open innovation: Setting a research agenda. Journal of Product Innovation Management, 33(6), 750–772.

DOI: https://doi.org/10.1111/jpim.12312
View in Google Scholar

Retolaza, J. L., & San-Jose, L. (2021). Understanding social accounting based on evidence. SAGE Open, 11(2).

DOI: https://doi.org/10.1177/21582440211003865
View in Google Scholar

Rezaee, Z. (2016). Business sustainability research: A theoretical and integrated perspective. Journal of Accounting Literature, 36, 48–64.

DOI: https://doi.org/10.1016/j.acclit.2016.05.003
View in Google Scholar

Rezaee, Z., & Tuo, L. (2019). Are the quantity and quality of sustainability disclosures associated with the innate and discretionary earnings quality? Journal of Business Ethics, 155, 763–786.

DOI: https://doi.org/10.1007/s10551-017-3546-y
View in Google Scholar

Ritz, S. A., Beatty, K., & Ellaway, R. H. (2014). Accounting for social accountability: Developing critiques of social accountability within medical education. Education for Health, 27(2), 152–7.

DOI: https://doi.org/10.4103/1357-6283.143747
View in Google Scholar

Roberts, J. (2009). No one is perfect: The limits of transparency and an ethic for ‘intelligent’ accountability. Accounting, Organizations and Society, 34(8), 957–970.

DOI: https://doi.org/10.1016/j.aos.2009.04.005
View in Google Scholar

Roberts, J., & Scapens, R. (1985). Accounting systems and systems of accountability — Understanding accounting practices in their organisational contexts. Accounting, Organizations and Society, 10(4), 443–456.

DOI: https://doi.org/10.1016/0361-3682(85)90005-4
View in Google Scholar

Rodrigues, M., & Mendes, L. (2018). Mapping of the literature on social responsibility in the mining industry: A systematic literature review. Journal of Cleaner Production, 181, 88–101.

DOI: https://doi.org/10.1016/j.jclepro.2018.01.163
View in Google Scholar

Rogers, G., Szomszor, M., & Adams, J. (2020). Sample size in bibliometric analysis. Scientometrics, 125, 777–794.

DOI: https://doi.org/10.1007/s11192-020-03647-7
View in Google Scholar

Rosati, F., Costa, R., Calabrese, A., & Pedersen, E. R. G. (2018). Employee attitudes towards corporate social responsibility: A study on gender, age and educational level differences. Corporate Social Responsibility and Environmental Management, 25(6), 1306–1319.

DOI: https://doi.org/10.1002/csr.1640
View in Google Scholar

Rosthorn, J. (2000). Business ethics auditing – More than a stakeholder's toy. Journal of Business Ethics, 27, 9–19.

DOI: https://doi.org/10.1007/978-94-011-4311-0_3
View in Google Scholar

Rousseau, R., Egghe, L., & Guns, R. (2018). Becoming metric-wise: A bibliometric guide for researchers. Chandos Publishing.
View in Google Scholar

Rudyanto, A., & Siregar, S. V. (2018). The effect of stakeholder pressure and corporate governance on the sustainability report quality. International Journal of Ethics and Systems, 34(2), 233–249.

DOI: https://doi.org/10.1108/IJOES-05-2017-0071
View in Google Scholar

Rudyanto, A., & Pirzada, K. (2021). The role of sustainability reporting in shareholder perception of tax avoidance. Social Responsibility Journal, 17(5), 669–685.

DOI: https://doi.org/10.1108/SRJ-01-2020-0022
View in Google Scholar

Rusconi, G. (2021). Health, economics, education and stakeholders: Some ethical insights for public and private management and social accounting. Almatourism - Journal of Tourism, Culture and Territorial Development, 12(23), 125–137.
View in Google Scholar

Sætra, H. S. (2021). A framework for evaluating and disclosing the ESG related impacts of AI with the SDGs. Sustainability, 13, 8503.

DOI: https://doi.org/10.3390/su13158503
View in Google Scholar

Santos, G., Murmura, F., & Bravi, L. (2018). SA 8000 as a tool for a sustainable development strategy. Corporate Social Responsibility and Environmental Management, 25(1), 95–105.

DOI: https://doi.org/10.1002/csr.1442
View in Google Scholar

Schneider, A., & Meins, E. (2012). Two dimensions of corporate sustainability assessment: Towards a comprehensive framework. Business Strategy and the Environment, 21(4), 211–222.

DOI: https://doi.org/10.1002/bse.726
View in Google Scholar

Seglen, P. O. (1994). Causal relationship between article citedness and journal impact. Journal of the American Society for Information Science, 45(1), 1–11.

DOI: https://doi.org/10.1002/(SICI)1097-4571(199401)45:1<1::AID-ASI1>3.0.CO;2-Y
View in Google Scholar

Sheldon, M. D., & Jenkins, J. G. (2020). The influence of firm performance and (level of) assurance on the believability of management's environmental report. Accounting, Auditing & Accountability Journal, 33(3), 501–528.

DOI: https://doi.org/10.1108/AAAJ-11-2018-3726
View in Google Scholar

Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on sustainability reports: an international comparison. Accounting Review, 84(3), 937–967.

DOI: https://doi.org/10.2308/accr.2009.84.3.937
View in Google Scholar

Simoni, L., Bini, L., & Bellucci, M. (2020). Effects of social, environmental, and institutional factors on sustainability report assurance: Evidence from European countries. Meditari Accountancy Research, 28(6), 1059–1087.

DOI: https://doi.org/10.1108/MEDAR-03-2019-0462
View in Google Scholar

Smith, A. (1759). The theory of moral sentiments. Indianapolis: Liberty Press.

DOI: https://doi.org/10.1093/oseo/instance.00042831
View in Google Scholar

Spreckley, F. (1981). Social audit: A management tool for co-operative working. Leeds: Beechwood College.
View in Google Scholar

Stedham, Y., Yamamura, J. H., & Beekun, R. I. (2007). Gender differences in business ethics: Justice and relativist perspectives. Business Ethics: A European Review, 16(2), 163–174.

DOI: https://doi.org/10.1111/j.1467-8608.2007.00486.x
View in Google Scholar

Stocker, F., de-Arruda, M. P., de-Mascena, K. M. C., & Boaventura, J. M. G. (2020). Stakeholder engagement in sustainability reporting: A classification model. Corporate Social Responsibility and Environmental Management, 27(5), 2071–2080.

DOI: https://doi.org/10.1002/csr.1947
View in Google Scholar

Terán-Yépez, E., Marín-Carrillo, G. M., Casado-Belmonte, M. P., & Capobianco-Uriarte, M. M. (2020). Sustainable entrepreneurship: Review of its evolution and new trends. Journal of Cleaner Production, 252, 119742.

DOI: https://doi.org/10.1016/j.jclepro.2019.119742
View in Google Scholar

Thomson, I., & Bebbington, J. (2005). Social and environmental reporting in the UK: A pedagogic evaluation. Critical Perspectives on Accounting, 16(5), 507–533.

DOI: https://doi.org/10.1016/j.cpa.2003.06.003
View in Google Scholar

Tiberius, V., Schwarzer, H., & Roig-Dobón, S. (2020). Radical innovations: Between established knowledge and future research opportunities. Journal of Innovation & Knowledge, 6(3), 145–153.

DOI: https://doi.org/10.1016/j.jik.2020.09.001
View in Google Scholar

Tormo-Carbó, G., Seguí-Mas, E., & Oltra, V. (2016). Accounting ethics in unfriendly environments: The educational challenge. Journal of Business Ethics, 135, 161–175.

DOI: https://doi.org/10.1007/s10551-014-2455-6
View in Google Scholar

Turcsanyi, J., & Sisaye, S. (2013). Corporate social responsibility and its link to financial performance: Application to Johnson & Johnson, a pharmaceutical company. World Journal of Science, Technology and Sustainable Development, 10(1), 4–18.

DOI: https://doi.org/10.1108/20425941311313065
View in Google Scholar

Turzo, T., Marzi, G., Favino, C., & Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, 131154.

DOI: https://doi.org/10.1016/j.jclepro.2022.131154
View in Google Scholar

USGPO, United States Government Publishing Office (2002). Sarbanes-Oxley Act of 2002. Retrieved from https://www.govinfo.gov/content/pkg/PLAW-107publ204/pdf/PLAW-107publ204.pdf (30.07.2002).
View in Google Scholar

Utz, S. (2019). Corporate scandals and the reliability of ESG assessments: Evidence from an international sample. Review of Managerial Science, 13, 483–511.

DOI: https://doi.org/10.1007/s11846-017-0256-x
View in Google Scholar

Vanberg, V. J. (2023). Liberalism and democracy: Legitimacy and institutional expediency. Public Choice, 195, 251–268.

DOI: https://doi.org/10.1007/s11127-021-00873-2
View in Google Scholar

Vitolla, F., Raimo, N., Rubino, M., & Garzoni, A. (2019). The impact of national culture on integrated reporting quality. A stakeholder theory approach. Business Strategy and the Environment, 28(8), 1558–1571.

DOI: https://doi.org/10.1002/bse.2332
View in Google Scholar

Waltman, L., & Noyons, E. (2018). Bibliometrics for research management and research evaluation: a brief introduction. Leiden: Centre for Science and Technology Studies (CWTS) - Leiden University.
View in Google Scholar

Weber, O., Diaz, M., & Schwegler, R. (2014). Corporate social responsibility of the financial sector – Strengths, weaknesses and the impact on sustainable development. Sustainable Development, 22(5), 321–335.

DOI: https://doi.org/10.1002/sd.1543
View in Google Scholar

Willis, A. (2003). The role of the Global Reporting Initiative's sustainability reporting guidelines in the social screening of investments. Journal of Business Ethics, 43(3), 233–237.

DOI: https://doi.org/10.1023/A:1022958618391
View in Google Scholar

Xu, G., & Dellaportas, S. (2021). Challenges to professional independence in a relational society: Accountants in China. Journal of Business Ethics, 168, 415–429.

DOI: https://doi.org/10.1007/s10551-019-04249-x
View in Google Scholar

Yan, M., Jia, F., Chen, L., & Yan, F. (2022). Assurance process for sustainability reporting: Towards a conceptual framework. Journal of Cleaner Production, 377, 134156.

DOI: https://doi.org/10.1016/j.jclepro.2022.134156
View in Google Scholar

Zhang, J., Yu, Q., Zheng, F., Long, C., Lu, X., & Duan, Z. (2016). Comparing keywords plus of WOS and author keywords: A case study of patient adherence research. Journal of the Association for Information Science and Tehnology, 67(4), 967–972.

DOI: https://doi.org/10.1002/asi.23437
View in Google Scholar

Zong, Q. J., Shen, H. Z., Yuan, Q. J., Hu, X. W., Hou, Z. P., & Deng, S. G. (2013). Doctoral dissertations of library and information science in China: A co-word analysis. Scientometrics, 94, 781–799.

DOI: https://doi.org/10.1007/s11192-012-0799-1
View in Google Scholar

Zupic, I., & Čater, T. (2015). Bibliometric methods in management and organization. Organizational Research Methods, 18(3), 429–472.

DOI: https://doi.org/10.1177/1094428114562629
View in Google Scholar

Delving into sustainability reporting literature: The role of ethics

Authors

DOI:

Keywords:

Abstract

Downloads

References

Downloads

Published

How to Cite

Issue

Section

License

Similar Articles

epp

WOS

Keywords