Jurnal Ilmiah Akuntansi dan Bisnis
Vol 17 No 2 (2022)

Corporate Governance Toward Sustainability Disclosure: Recent Development and Future Research Agenda

Luh Gede Krisna Dewi (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Ni Luh Putu Wiagustini (Faculty of Economics and Business, Universitas Udayana, Indonesia)
Henny Rahyuda (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Putu Sudana (Faculty of Economics and Business, Universitas Udayana, Indonesia)



Article Info

Publish Date
27 Jul 2022

Abstract

The concept of sustainability is important in global business practices. Companies should manage business practices that are in line with the achievement of the SDGs agenda. This study aims to review previous research and fill gaps using a literature review approach. It critically reviews the theoretical perspectives and issues based on the relationship between corporate governance mechanisms and the level of corporate sustainability disclosure. This study adopts a systematic literature review approach with bibliometric analysis methods and content analysis using 44 articles from the Scopus database. The results of this study describe three clusters in the latest research developments. The first cluster is with regard to corporate social responsibility, the second is board composition; and the third is practical implications. Another finding is female director and independent director variables appear to be predictors of the sustainability report disclosure. The implication of the research is to provide comprehensive future research agenda. Keywords: corporate governance, sustainability disclosure, board composition, bibliometric analysis

Copyrights © 2022






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...