The impact of sustainability reporting on organizational behaviour from Western and Asian perspectives: a systematic review of literature

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

Acknowledgements

The authors would like to thank the Asian Institute of Management and the Scientific Research Foundation for their financial support.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Correction Statement

This article has been republished with minor changes. These changes do not impact the academic content of the article.

Additional information

Funding

This work was supported by Asian Institute of Management Scientific Research Foundation Inc.