Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Entrepreneurship & Startups
Aulia, Masniatul
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Sustainability Reporting Trends: A Systematic Literature Review Aulia, Masniatul; Purwanti, Lilik
Indonesian Journal of Entrepreneurship and Startups Vol. 4 No. 1 (2026): January 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijes.v4i1.15793

Abstract

This study aims to analyze trends and directions in sustainability report research using the SINTA indexed journal database and Emerald Insight international journal publications. This study uses a Systematic Literature Review (SLR) approach by reviewing open access articles published between 2019 and 2025. This study uses a framework of legitimacy theory, stakeholder theory, agency theory, signaling, and institutional theory that includes empirical and conceptual studies. The results of the analysis show that most studies in Indonesia use a quantitative approach with data from company annual reports from the Indonesia Stock Exchange. On the other hand, articles from Emerald Publishing combine quantitative and mixed methods approaches based on GRI standards as a measure of sustainability. Theoretically, these results increase the relevance of legitimacy theory and stakeholder theory as conceptual foundations in sustainability report analysis. Practically, this study highlights the importance of SR implementation and monitoring as tools for corporate transparency and accountability
Co-Authors Lilik Purwanti