Table 7. Classification of articles by...

Table 7.

Classification of articles by topic and policy impact type

Topic	Total		Policy implications relate to revising existing policies		Policy implications relate to introducing new policies		No policy implications		Total
Topic	Count	%	Count*	%	Count*	%	Count	%	Count	%
Drivers or determinants of reporting	34	31	20	57	6	17	9	28	35	100
Exploration of reporting/disclosure practice	28	26	8	26	10	32	13	41	31	100
Relationship between sustainability reporting and firm performance/firm competitiveness, etc.	12	11	6	43	4	29	4	29	14	100
Auditing/assurance of reports and its determinants	9	8	8	89	1	11		0	9	100
Evaluation of reporting guidelines and standards	7	6	3	43	3	43	1	14	7	100
Market reaction to disclosure/value relevance of disclosure	7	6	3	43	1	14	3	43	7	100
Stakeholder expectations/views/perceptions relating to sustainability disclosure/information	5	5	1	20	2	40	2	40	5	100
Greenwashing/impression management legitimacy building through disclosure	4	4	2	33	4	67			6	100
Sustainability practices in organisations	2	2			2	100			2	100
	108	100	51	44	33	28	32	28	116	100

Topic	Total		Policy implications relate to revising existing policies		Policy implications relate to introducing new policies		No policy implications		Total
Topic	Count	%	Count*	%	Count*	%	Count	%	Count	%
Drivers or determinants of reporting	34	31	20	57	6	17	9	28	35	100
Exploration of reporting/disclosure practice	28	26	8	26	10	32	13	41	31	100
Relationship between sustainability reporting and firm performance/firm competitiveness, etc.	12	11	6	43	4	29	4	29	14	100
Auditing/assurance of reports and its determinants	9	8	8	89	1	11		0	9	100
Evaluation of reporting guidelines and standards	7	6	3	43	3	43	1	14	7	100
Market reaction to disclosure/value relevance of disclosure	7	6	3	43	1	14	3	43	7	100
Stakeholder expectations/views/perceptions relating to sustainability disclosure/information	5	5	1	20	2	40	2	40	5	100
Greenwashing/impression management legitimacy building through disclosure	4	4	2	33	4	67			6	100
Sustainability practices in organisations	2	2			2	100			2	100
	108	100	51	44	33	28	32	28	116	100

Note(s):

*The policy implications highlighted in some papers call for revision of existing policies and regulations as well as the introduction of new policies andregulations. The count includes papers highlighting both types. Hence, the total number of papers in the three categories of policy implications adds up to more than 115

Source(s): Authors’ own work

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