SUSTAINABILITY REPORTING FROM A CORPORATE GOVERNANCE PERSPECTIVE: A REVIEW OF THE LITERATURE

Abstract

This study provides an overview of the development of sustainability reporting across time, geography and influencing factors. Qualitative methods are applied through the synthesis and systematization of research literature. The review indicates that studies prior to 2018 primarily focused on developed countries, whereas research after 2018 increasingly expanded to developing economies. Among the influencing factors, the Board of directors is most frequently examined, particularly in relation to characteristics such as board size, independence, gender diversity, expertise, and meeting frequency. This study is expected to serve as a valuable reference for future research, and support the sustainability reporting practices in Vietnam