Article
The impact of sustainability reporting on organizational behaviour from Western and Asian perspectives: A systematic review of literature
Journal of Sustainable Finance & Investment
(2023)
Abstract
Sustainability reporting (SR) may be considered as a behavioral transformation tool for helping firms achieve sustainable performance. Using a systematic literature review and content analysis, this study investigates the differences between Western and Asian research perspectives on the transformative effect of SR. The findings suggest that Western research perspectives tend to investigate the impact of SR on social stakeholder networks more than Asian perspectives. The dominant theme of Asian SR research investigates the impact of SR on financial performance, primarily addressing economic stakeholder network interests. This suggests the need for more research on strengthening the linkages between SR, sustainable corporate behavior, and stakeholder engagement in Asia.
Keywords
- Sustainability reporting,
- organizational behavior,
- Asian and western perspectives on sustainability reporting
Disciplines
Publication Date
Spring April 1, 2023
DOI
https://www.tandfonline.com/doi/full/10.1080/20430795.2021.1879560
Citation Information
Felipe O. Calderon, Wilfred S. Manuela Jr. and Daisy T. Briones. "The impact of sustainability reporting on organizational behaviour from Western and Asian perspectives: A systematic review of literature" Journal of Sustainable Finance & Investment Vol. 13 Iss. 2 (2023) p. 990 - 1008 ISSN: Print ISSN: 2043-0795 Online ISSN: 2043-0809 Available at: http://works.bepress.com/wilfred_s_manuela_jr/14/