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- W4386395087 abstract "Purpose This study uses a multi-level framework to systematically summarize and synthesize the empirical literature on determinants of sustainability disclosure. Design/methodology/approach This review study is based on 159 empirical studies examining determinants of sustainability disclosure and published in Charted Association of Business Schools (CABS) ranked journals over the last 40 years. Findings Companies are experiencing multi-level pressures for sustainability disclosure. Macro-level variables include political, legal, social-cultural and international pressures. Meso-level factors include customers' concerns, shareholders’ and investors' demands, industry-level variables and media coverage. Micro-level factors include the firm-level governance mechanisms, executives' reporting attitude and role of sustainability promoting institutions. Unlike in developed markets, companies in developing markets feel minimal public pressure for sustainability disclosure but rather are influenced by international NGOs, the media and international buyers. Multi-level and multitude of pressures for sustainability disclosure explains the widely observed differences between studies. Originality/value This research presents the most extensive systematic review of the extant sustainability disclosure literature and is the first study to group determinants into micro-, meso- and macro-level components using multi-level analysis." @default.
- W4386395087 created "2023-09-03" @default.
- W4386395087 creator A5039842475 @default.
- W4386395087 creator A5089939900 @default.
- W4386395087 date "2023-09-05" @default.
- W4386395087 modified "2023-09-27" @default.
- W4386395087 title "Multi-level analysis on determinants of sustainability disclosure: a survey of academic literature" @default.
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