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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Social Research Jurnal Manajemen Bisnis, Akuntansi dan Keuangan
Mona Nur Adhillah
Universitas Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Systematic Literature Review: Inconsistencies and Developments in Ownership Structure and Board Characteristics in Sustainability Reporting Mona Nur Adhillah; Inten Meutia; Shelly Febriana Kartasari
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.
Systematic Literature Review the Development of Enterprise Risk Management Mona Nur Adhillah; Mutiara Syalwa; Putri Meilanda; Rela Sari
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 4 No. 1 (2025): May 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v4i1.16407

Abstract

Enterprise Risk Management (ERM) strengthens governance and organizational resilience amid business uncertainty. The complex, collective decision-making process, influenced by many internal and external factors, demands an ERM approach that is more than just technical or economic. A Systematic Literature Review (SLR) of 25 articles (2016–2025) from Emerald, Taylor & Francis, MDPI, and Google Scholar shows ERM positively influences firm performance and value, especially when integrated with ESG, good governance, and organizational knowledge. The research spans several Asian and European countries, including Malaysia and Indonesia, and covers diverse sectors. ERM effectiveness depends on firm size, ownership, and industry. Today, ERM is seen as a dynamic strategic capability, although implementation challenges remain, particularly for SMEs and family businesses. The study also highlights conceptual trends, methodological diversity, and future research directions.
Co-Authors Inten Meutia Mutiara Syalwa Putri Meilanda Relasari, Relasari Shelly Febriana Kartasari