... in financial, integrated, and sustainability reporting. Design/methodology/approach Using a mixed-methods research synthesis, the study reviews 92 articles published between 1981 and 2025, selected through a rigorous research protocol. The synthesis incorporates conceptual and empirical studies employing...

... of the literature shows that several areas, such as auditing and budgeting, deserve further attention. The contents of sustainability reports should also be investigated further to avoid overlapping with similar reports, such as Sustainable Development Goals (SDGs) reports, and to understand the role of standard...

... in the USA to assess how they communicate their public value creation to stakeholders. Data sources included impact reports, donor reports, annual reports and sustainability reports. The study also analyzed the accessibility of this information by timing how long it took to locate. Findings The sampled...

... in sustainability reporting (SR). This is the first meta-analysis reconciling the mixed results of 85 single country studies containing 131 effect sizes across 24,482 firms conducted over past three decades (1999–2022) investigating the influence of leverage on SR. The study emphasizes the significance...