Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Ika Sasti Ferina
Universitas Sriwijaya, Palembang, Indonesia.
Economics, Econometrics & Finance

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An Exploration of Sustainability Reports via Systematic Literature Review: An Analysis of Progress in Promoting Sustainability Tyas Prasetyawati; Ika Sasti Ferina; Yusnaini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4770

Abstract

This study aims to examine the development of sustainability reports and the factors that influence them. The research method employed is a Systematic Literature Review (SLR). This study presents 30 research articles obtained from the Scopus, Emerald, and Sinta databases, which were then classified according to specific criteria. The articles reviewed span from 2021 to early 2025. The development of research on sustainability reports has become an increasingly important topic. The findings indicate that research trends on sustainability reports have continued to grow each year. This suggests that both the public and the government are beginning to recognize the importance of environmental sustainability. The analysis reveals that several factors influence sustainability reports, such as leverage, firm size, and profitability. This study is expected to make an academic contribution by providing a comprehensive understanding of sustainability reports and offering directions for future research.
Co-Authors Tyas Prasetyawati Yusnaini