Sustainability Report Quality Evaluation: Implementation and Critical Factors from a Stakeholder Perspective

Abstract

The primary goal of this study is to offer a comprehensive understanding of the implementation of sustainability reporting and the factors that impact its quality, with a specific focus on the stakeholders' perspective. Given the expanding role of companies in addressing social and environmental obligations, this subject has gained increasing relevance. The study employs a literature review method and encompasses quantitative and qualitative analyses of empirical data spanning a decade. The research findings illustrate noteworthy advances in the quality of sustainability reporting across diverse industries, particularly considering stakeholder interests and expectations. This study's findings are expected to significantly enrich our future understanding and application of sustainability reporting.