Table 1 Summary of the literature review... | Emerald Publishing

Table 1

Summary of the literature review

Cluster	Theories	Authors
Focus on environmental reporting since environmental pollution of EUC makes information exchange with multiple stakeholders a central importance. However, the three dimensions of sustainability are neglected	Stewardship theory, legitimacy theory, voluntary disclosure theory and signaling theory, impression management	Freedman and Stagliano (2008); Alrazi et al. (2010); 2016; Silva-Gao (2012); Chang (2013); Meyer and Pac (2013); Moseñe et al. (2013); Alrazi (2014); Camargos et al. (2014); Bae (2014); Bahari et al. (2016); Kraft (2018); Talbot and Boiral (2018)
Focus on sustainability reports. Ten out of 19 articles use the GRI-framework	Legitimacy theory, (strategic) stakeholder theory, contingency theory, neo-institutional theory, signaling theory, agency theory	Gallego (2006); Alrazi et al. (2010); 2016; Bakhtina and Goudriaan (2011); Roca and Searcy (2012); Moseñe et al. (2013); Alrazi (2014); Bahari et al. (2016); Garcia et al. (2016); Sartori et al. (2017); Kraft (2018); Traxler and Greiling (2018)
Focus on all three dimensions of sustainability	Agency theory, strategic stakeholder theory, legitimacy theory	Gallego (2006); Ng and Nathwani (2012); Traxler and Greiling (2018)
Focus on single countries, especially the US and European countries	Legitimacy theory, stakeholder theory, contingency theory, neo-institutional theory	Cormier and Gordon (2001); Van der Laan Smith et al. (2005); Gallego (2006); Freedman and Stagliano (2008); Roca and Searcy (2012); Silva-Gao (2012); Meyer and Pac (2013); Moseñe et al. (2013); Bae (2014)
Five studies cover global sustainability reports, however, the sample size is small, except the study by Traxler and Greiling (2018)	Legitimacy theory, (strategic) stakeholder theory, signaling theory, agency theory, impression management	Alrazi et al. (2010); 2016; Kraft (2018); Talbot and Boiral (2018); Traxler and Greiling (2018)

Cluster	Theories	Authors
Focus on environmental reporting since environmental pollution of EUC makes information exchange with multiple stakeholders a central importance. However, the three dimensions of sustainability are neglected	Stewardship theory, legitimacy theory, voluntary disclosure theory and signaling theory, impression management	Freedman and Stagliano (2008); Alrazi et al. (2010); 2016; Silva-Gao (2012); Chang (2013); Meyer and Pac (2013); Moseñe et al. (2013); Alrazi (2014); Camargos et al. (2014); Bae (2014); Bahari et al. (2016); Kraft (2018); Talbot and Boiral (2018)
Focus on sustainability reports. Ten out of 19 articles use the GRI-framework	Legitimacy theory, (strategic) stakeholder theory, contingency theory, neo-institutional theory, signaling theory, agency theory	Gallego (2006); Alrazi et al. (2010); 2016; Bakhtina and Goudriaan (2011); Roca and Searcy (2012); Moseñe et al. (2013); Alrazi (2014); Bahari et al. (2016); Garcia et al. (2016); Sartori et al. (2017); Kraft (2018); Traxler and Greiling (2018)
Focus on all three dimensions of sustainability	Agency theory, strategic stakeholder theory, legitimacy theory	Gallego (2006); Ng and Nathwani (2012); Traxler and Greiling (2018)
Focus on single countries, especially the US and European countries	Legitimacy theory, stakeholder theory, contingency theory, neo-institutional theory	Cormier and Gordon (2001); Van der Laan Smith et al. (2005); Gallego (2006); Freedman and Stagliano (2008); Roca and Searcy (2012); Silva-Gao (2012); Meyer and Pac (2013); Moseñe et al. (2013); Bae (2014)
Five studies cover global sustainability reports, however, the sample size is small, except the study by Traxler and Greiling (2018)	Legitimacy theory, (strategic) stakeholder theory, signaling theory, agency theory, impression management	Alrazi et al. (2010); 2016; Kraft (2018); Talbot and Boiral (2018); Traxler and Greiling (2018)