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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Dinamika Akuntansi Jurnal Manajemen dan Bisnis Sriwijaya Jurnal Media Wahana Ekonomika Jurnal Akuntansi Multiparadigma Infestasi JIET (Jurnal Ilmu Ekonomi Terapan) Binus Business Review Indonesian Journal of Sustainability Accounting and Management Tazkia Islamic Finance and Business Review IJBE (Integrated Journal of Business and Economics) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Iqtishoduna: Jurnal Ekonomi Islam Jemasi Jurnal Ekonomi Manajemen dan Akuntansi Amwaluna Jurnal Ekonomi dan Keuangan Syariah Kajian Akuntansi AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Informatika Ekonomi Bisnis The Indonesian Journal of Accounting Research JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Sricommerce: Journal of Sriwijaya Community Services Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Akuntansi dan Governance Journal of Social Research Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Indonesian Journal of Sustainability Accounting and Management Jurnal Informatika Ekonomi Bisnis Riset Akuntansi dan Keuangan Indonesia Amwaluna: Jurnal Ekonomi dan Keuangan Syariah
Inten Meutia
Faculty Of Economics, Universitas Sriwijaya, Palembang, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Journal : Journal of Social Research

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Systematic Literature Review: Inconsistencies and Developments in Ownership Structure and Board Characteristics in Sustainability Reporting Nur Adhillah, Mona; Meutia, Inten; Febriana Kartasari, Shelly
Journal of Social Research Vol. 4 No. 2 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i2.2438

Abstract

This study employs a Systematic Literature Review (SLR) method to analyze inconsistencies and developments in ownership structure and board characteristics concerning sustainability reporting. Sustainability reporting has emerged as a pivotal tool for corporations to showcase their economic, social, and environmental responsibilities. However, significant discrepancies exist in the relationship between ownership structures, board attributes, and the quality of sustainability disclosures globally. Drawing upon 37 relevant articles published between 2015 and 2024, this research identifies critical trends and gaps. Ownership structures, including foreign, institutional, and family ownership, show varied impacts on sustainability reporting across developed, developing, and mixed-economy countries. For instance, foreign ownership often drives transparency in developing nations due to external pressures, while governmental ownership exhibits mixed effects depending on regulatory and market dynamics. Similarly, board characteristics like gender diversity, independence, and the presence of sustainability committees significantly influence the quality of sustainability disclosures. These relationships, however, are subject to regional governance maturity and cultural norms. The study highlights the dominance of quantitative methodologies in existing literature, with limited exploration of mixed-method approaches. Findings also reveal that inconsistencies in results are rooted in differences in regulatory environments, market pressures, and cultural expectations. Developed nations exhibit greater adherence to stringent sustainability standards, while developing countries face challenges in harmonizing local priorities with global frameworks. By addressing these inconsistencies, this research contributes to advancing the understanding of ownership and governance dynamics in sustainability reporting. It also underscores the need for globally harmonized reporting standards to ensure consistent, high-quality sustainability practices.
Co-Authors - Marthadinasyah Adhillah, Mona Nur Alkahfi, Bayu Dharmaraga Aloysius Bagas Candrakanta Amanda Oktariyani Anna Yulianita ASPAHANI ., ASPAHANI Azwari, Peny Cahaya Azwirman Bayu Dharmaraga Alkahfi Berry Putra Budiawan Cimarko Putra Choirunisah, Fahira Deasy Rahmi Puteri desi aryani Dewa Saputra Elia Trianti Emylia Yuniarti Emylia Yuniartie Febriana Kartasari, Shelly Haryono Umar HASNI YUSRIANTI Iskak, Jamaludin Isnaini, Padilah Isnurhadi Isnurhadi Jannah, Suci Ashabal Kartasari, Shelly Febriana Khamisah, Nur Kurnia Widya Oktarini Lesi Hertati Lesi Hertati Lesi Hertati, Lesi Lia Lestari, Desak Nyoman Liliana . Liliana Liliana Liliana, Liliana Marini Ramadhani Marlina Widiyanti, Marlina Meirawati, Eka Meita Rahmawati Mohamad Adam Mohamad Adam Mohamad Adam Mohamad Adam Muhammad Boy Sandy Mukhtaruddin Mukhtaruddin Murugesh Arunachalam Nadya Shinta Savira Gunawan Nopriansyah, Arief Novriadi Nur Adhillah, Mona Oloan Siagian Otniel Safkaur Padilah Isnaini Patmawati Patmawati Patmawati Patmawati, Patmawati Putra, Berry Putra, Budiawan Cimarko RAHMAWATI, MEITA Ramadhani, Marini Resti Purnamasari Rizki Noviansyah Rochmawati Rochmawati Daud, Rochmawati Sagita, Danti Sari Mustika Widyastuti Sari, Rela Sendhy Saputra Shelly F Kartasar Shelly F Kartasari Shelly F. Kartasari Shelly Febriana Shelly Febriana Kartasari Sitepu, Christian Damar Sagara Soediro, Achmad Sri Maryati Syafithri, Yuyun Syahri Syahri Syahtiri, Ahmad Syamsurijal Syamsurijal Syamsurijal Syamsurijal Taufiq Taufiq Taufiq Taufiq Tertiarto Wahyudi Tiara Nurpratiwi Titin Vegirawati Wahyuni Wahyuni Yaacob, Zulnaidi Yobi Nagoya Pratiwi Yuniarti, Emylia Yusiresita Pajaria Yusnaini Yusnaini Zulnaidi Yaacob