Sustainability Disclosure

Abstract

The literature on the disclosure of sustainability has been receiving increasing attention, with various studies being conducted. However, the systematic review of the literature on “sustainability disclosure” by mapping the existing research and identifying opportunities for future research is fragmented and limited, and the objectives of this investigation intend to respond to this gap. The chapter contributes to contemporary literature by carving out the importance sustainability disclosure. The methodology employed includes a systematic literature review using the Web of Science and Scopus databases (1979 and 2023), which was analyzed using the VOSviewer and RStudio software. The results of the study reveal six distinct groups of publication trends, including sustainable index and practices, corporate image and reputation, sustainability reporting, frameworks related to sustainability, corporate governance approaches, and board corporative characteristics.