Emerging Trends in Sustainability Reporting (SR): Comparative Literature Review in Developed, Developing and GCC Countries - Open Journal of Business and Management

OJBM > Vol.9 No.6, November 2021

Volume 9, Issue 6 (November 2021)

ISSN Print: 2329-3284 ISSN Online: 2329-3292

Google-based Impact Factor: 1.13 Citations

Emerging Trends in Sustainability Reporting (SR): Comparative Literature Review in Developed, Developing and GCC Countries ()

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DOI: 10.4236/ojbm.2021.96149 561 Downloads 3,040 Views Citations

Author(s)

Hassan Mousa Haidar¹, Rabia Minatullah Sohail¹, Shatha Mohammed Al Qurashi²

Affiliation(s)

¹Business Department, Jeddah International College, Jeddah, Saudi Arabia.
²Business Department, Swiss Business School, UAE Campus, Jeddah, Saudi Arabia.

ABSTRACT

This paper aims to investigate the emergence and practices of sustainability reporting (SR) in developed, developing and GCC countries, as well as the various users of sustainability reports. To gain thorough insights on the regulatory guidelines that govern SR practices, the paper deeds the SR standards and related frameworks. Furthermore, the paper looks at SR motivations to ascertain the impact of stakeholders, regulations, and rankings on SR practices of a company. Profoundly, a review of literature on SR practices in developed, developing and GCC countries is conducted to identify and substantiate an academic research gap. The major findings of this paper contribute to displaying that the extent of SR reporting motives and practices is pointedly differentiated between developed, developing and GCC countries due to cultural factors, legitimacy concerns and country-level perspectives, however GCC countries have gained enhanced impetus due to the legislative nature of private and public industries.

KEYWORDS

Sustainability Reporting, International Institute for Sustainable Development (IISD), Global Reporting Initiate (GRI), UN Global Compact (UNGC), Organization for Economic Co-operation and Development (OECD)

Share and Cite:

Haidar, H. , Sohail, R. and Qurashi, S. (2021) Emerging Trends in Sustainability Reporting (SR): Comparative Literature Review in Developed, Developing and GCC Countries. Open Journal of Business and Management, 9, 2697-2718. doi: 10.4236/ojbm.2021.96149.

Cited by

[1]	RECENT AND FUTURE TRENDS IN SUSTAINABILITY REPORTING
	2023

[2]	Leveraging text mining for trend analysis and comparison of sustainability reports: Evidence from fortune 500 companies
	American Business …, 2022

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