Exploring The Multifaceted Determinants Of Sustainability Reporting: A Holistic Perspective

Millicent Boadi, Silas Twum, Joana Ankobea Boadi

Abstract


Introduction: Sustainability reporting has gained prominence as organizations face growing pressure to demonstrate their environmental, social, and governance (ESG) performance.

Purpose of the Study: This study explores the multifaceted determinants of sustainability reporting, emphasizing the interplay between organizational governance, regulatory frameworks, and societal expectations.

Objectives: The aim is to identify key drivers influencing the depth and quality of sustainability disclosures across industries.

Research Methodology: A comprehensive methodology was employed, focusing on an extensive review of existing literature to explore the determinants of sustainability reporting. The study synthesized findings from previous research articles to analyze the influence of corporate governance mechanisms, regulatory environments, and stakeholder engagement on sustainability reporting practices.

Findings: The findings reveal that robust governance structures, including active board oversight and strategic sustainability alignment, significantly enhance reporting transparency. Regulatory pressures and standardized guidelines further promote consistency, particularly in stringent legal environments. Additionally, societal factors, such as consumer awareness and cultural norms, play a crucial role in driving corporate commitments to sustainability.


Keywords


Corporate governance; Determinants of disclosure; Regulatory frameworks; Stakeholder engagement; Sustainability reporting.

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DOI: https://doi.org/10.17509/tjr.v8i1.84499

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