... in Sustainability Accounting, Management and Policy Journal ( SAMPJ ) as a case study, for decision-making by policymakers. It makes recommendations to increase the policy relevance of research information. Design/methodology/approach Adopting a systematic literature review methodology, the study analyses...

... Essentially contested concept Systematic literature review The historical origins of materiality, a key principle of corporate reporting, are found in financial reporting and auditing, where information is classified as material if there is “a substantial likelihood that the disclosure of the omitted...

... literature review. Finance Systematic literature review Financial market Bibliometric analysis PRISMA Carbon emission Topic modelling Carbon performance The subsequent sections of this paper are structured as follows. Section 2 delineates the methodological approach, and Section 3 presents...

... We adopt a systematic literature review supported by a bibliometric analysis to assess the state of the art on gender diversity at the top of the firm hierarchy (Massaro et al., 2016 ; Bellucci et al., 2022). This systematic literature review is based on a rigorous plan to identify...

... responsibility (CTR) and discussing further developments in research and action. Design/methodology/approach The study builds on a systematic literature review of 117 theoretical and empirical papers on tax within the broad field of CSR published in peer-reviewed academic journals and books. Findings...