Corporate Sustainability Reporting and Performance in Europe: A Scoping Review

Accounting in Europe, Forthcoming

59 Pages Posted: 4 Apr 2022 Last revised: 21 Nov 2022

See all articles by Tami Dinh

Tami Dinh

University of St. Gallen, Institute of Accounting, Control, Auditing

Anna Husmann

University of St. Gallen, Institute of Accounting, Control and Auditing

Gaia Melloni

HEC Lausanne - Department of Accounting and Control

Date Written: November 18, 2022

Abstract

This paper provides a scoping review of European sustainability reporting studies. Previous sustainability studies do not offer a comprehensive discussion of features key to the European setting. Despite their important role in the European economy, research on small and medium-sized enterprises (SMEs) and financial institutions (i.e., insurers and banks) is limited. Furthermore, regions in southern and particularly eastern Europe, which are critical given regulators’ objectives for European Union-wide and global sustainability standards, are neglected. Finally, studies on non-financial effects of sustainability reporting are also limited, and only a few studies differentiate between stakeholder- and shareholder-oriented countries. This is needed for a holistic view on sustainability beyond financial performance. Based on material issues identified for the European context, our study provides a research agenda based on comprehensive and rigorous scientific evidence on the state of the art of sustainability research in Europe.

Keywords: CSR; ESG; European corporate reporting; scoping review; sustainability reporting

JEL Classification: M40, M41, M48

Suggested Citation

Dinh, Tami and Husmann, Anna and Melloni, Gaia, Corporate Sustainability Reporting and Performance in Europe: A Scoping Review (November 18, 2022). Accounting in Europe, Forthcoming , Available at SSRN: https://ssrn.com/abstract=4057300 or http://dx.doi.org/10.2139/ssrn.4057300

Tami Dinh (Contact Author)

University of St. Gallen, Institute of Accounting, Control, Auditing ( email )

St. Gallen, 9000
Switzerland

HOME PAGE: http://www.aca.unisg.ch/en

Anna Husmann

University of St. Gallen, Institute of Accounting, Control and Auditing ( email )

Bodanstrasse 8
SIAW-HSG
St.Gallen, 9000
Switzerland

Gaia Melloni

HEC Lausanne - Department of Accounting and Control ( email )

UNIL Dorigny
Lausanne, Lausanne 1015
Switzerland
1015 (Fax)

HOME PAGE: http://hec.unil.ch/people/gmelloni?dyn_lang=fr

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