... future research agendas to discuss institutional perspective of ESG reporting standards implementation and enforcement; value creation impact on sustainability performance; ESG reporting effect on conflict resolution; and ESG reporting quality and environmental sustainability. Research limitations...

... should also divide IR into additional categories, such as big data and IR, materiality disclosure in IR quality studies and assurance services and IR. Practical implications This paper outlined a future research agenda for how research could be improved. This research agenda can help...