ETIKONOMI
Vol. 25 No. 2 (2026)

Corporate Waste Disclosure: A Systematic Review and Future Research Agenda

Desi Zulvina (Universitas Sebelas Maret)
Doddy Setiawan (Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia)
Y Anni Aryani (Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia)
Taufiq Arifin (Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia)



Article Info

Publish Date
28 Sep 2026

Abstract

Research Originality: No prior systematic review has mapped corporate waste disclosure as a standalone research construct. This study fills that gap by synthesizing the field's theoretical foundations, geographical distribution, measurement approaches, and determinants and consequences. Research Objectives: This study systematically reviews the existing literature on corporate waste disclosure to map what is known, identify gaps, and propose a structured agenda for future research. Research Method: Using a systematic literature review (SLR) following the PRISMA protocol, ten scholarly articles were selected from the Scopus database based on predefined inclusion and exclusion criteria and analyzed through content analysis. Empirical Results: Given the limited body of literature on corporate waste disclosure, this study identified 10 scholarly articles that met the inclusion criteria—underscoring the field's nascent state. Studies remain limited and geographically concentrated in developed countries, with the role of top management characteristics and ownership structure largely unexplored. Implications: Researchers are encouraged to examine board characteristics and ownership structure as determinants of waste disclosure, particularly in emerging market contexts. For policymakers, the findings underscore the need for mandatory disclosure standards aligned with international norms and incentive mechanisms to promote high-quality waste reporting. JEL Classification: M41, Q53, Q56, G30

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Journal Info

Abbrev

etikonomi

Publisher

Subject

Economics, Econometrics & Finance

Description

Etikonomi is a peer-reviewed journal on Economics, Business and Management by Faculty of Economic and Business State Islamic University (UIN) Syarif Hidayatullah Jakarta. FOCUS This journal focused on economics, business, and management studies and present developments through the publication of ...