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The Sustainable Development Goals (SDGs) framework emerged as a guidepost for the transition to sustainable development. To achieve this transition, companies are encouraged to integrate these goals into their business strategies, processes and corporate reporting cycle. The purpose of this paper is to review and critique the corporate SDGs reporting literature, develop insights into the state of this research field and identify a future research agenda.

Using a structured literature review (SLR) methodology, the paper reviews 65 empirical papers published in this field to identify how the current research is developing, offers a critique and identifies future research avenues to advance this field.

Corporate SDGs reporting is developing as a research area of great importance. The findings reveal that current SDGs reporting literature lacks theorisation, overly focusses on publicly listed companies and succinctly describes organisations’ engagement with the SDGs as superficial. Surprisingly, regions such as North America, the UK and other emerging economies have received less attention from scholars. Further, only a few authors have specialised in this field, and there currently exists low levels of international collaborations among authors as well as practitioners.

The paper provides a novel contribution to the emerging field of corporate SDGs reporting. The key theoretical implications from this study’s SLR include the need for more interventionist research. Although there is an increasing number of accounting scholars developing research within this field, the prevailing research is concentrated on corporate SDGs engagement, drivers of SDGs reporting and scope of SDGs reporting. Furthermore, the scientific discourse remains largely under-theorised with positivist framings primarily focussed on the “what” questions. Thus, a modification to the current approaches and research methods is necessary to advance this field further.

The study provides practitioners with valuable insights into the current state of corporate reporting on the SDGs. To achieve more substantive engagement and reporting, a deeper understanding of the factors that influence corporate behaviour and disclosure practices is necessary. In particular, the study identifies new opportunities for practitioners to enhance the value relevance of corporate SDGs reporting.

The paper offers a comprehensive structured review of the empirical papers published on corporate SDGs reporting. It contributes to deepening this nascent research field by identifying five distinct areas where accounting and business scholars may focus to advance the field further and contribute to achieving the SDGs agenda.

This study revisits the relationship between environmental, social and governance (ESG) activities and firm performance. More importantly, it tests whether this relationship is moderated by critical yet underexplored factors such as stakeholder engagement, financial constraints, and religiosity.

A wide range of estimation techniques, including pooled ordinary least squares (OLS), fixed effects, system generalized method of moments (GMM) and propensity score matching-difference-in-differences (PSM-DiD), are employed to investigate such issues in a large sample of firms from 31 countries.

ESG performance has a positive and significant impact on firm performance. While stakeholder engagement positively moderates this relationship, financial constraints and religiosity negatively moderate it. Interestingly, this positive linkage is driven by environmental and social performance rather than governance performance.

Firms should proactively engage in ESG initiatives and consider the intervening influences of stakeholder engagement, financial constraints and religiosity in making decisions to invest in ESG activities. Furthermore, our findings can help policymakers understand the financial consequences of ESG practices, which can be helpful in designing new policies to further promote corporate engagement in ESG practices.

First, our research findings help reconcile the long-standing debate about the value impact of ESG. Second, our paper investigates relatively new aspects of the ESG-firm performance relationship. Third, our study offers more insight into the ESG literature by showing that not all ESG dimensions equally impact firm performance.

This bibliometric analysis underscores the increasing importance of corporate sustainability in the post-COVID-19 era. Despite existing confusion and a dearth of studies on measuring corporate sustainability, the study identifies a significant methodological gap and endeavors to address it by proposing a comprehensive measure. The primary goal is to bridge this gap by conducting a bibliometric analysis on the scale of corporate sustainability, examining 126 documents spanning from 2001 to 2022. The study employs an expert opinion survey to identify and finalize dimensions and sub-dimensions of corporate sustainability, followed by a literature mapping process to formulate questionnaire items. A pilot survey is then conducted to ensure the reliability of the questionnaire. The study proposes utilizing the Organisation for Economic Co-operation and Development (OECD) index construction methodology to establish the Corporate Sustainability Index (CSI). The key findings reveal that corporate sustainability comprises economic, environmental, and social sustainability. Environmental sustainability encompasses aspects such as air, water, land, biodiversity, ocean preservation, waste prevention, and environmental management. Social sustainability involves the satisfaction of various stakeholders, including employees, shareholders, customers, community, government, nongovernmental organizations (NGOs), and suppliers. Economic sustainability is characterized by long-term profits, cost efficiency, trade-offs, sustainable investments, and spin-offs. Rooted in stakeholder theory, the proposed scale holds theoretical significance for researchers and is pertinent to policymakers striving to achieve sustainable development goals (SDGs) by 2030. Additionally, it serves as a crucial tool for practitioners and companies to assess their level of corporate sustainability.

Despite the acknowledged significance of the relationship between audit fees and corporate philanthropic initiatives, the existing literature has not yet reached the desired level of providing explicit evidence on how this relationship can be moderated by board gender diversity. This paper aims to contribute to the ongoing debate by using a panel data set comprising 905 Chinese listed firms over a five-year period from 2015 to 2019.

To generate solid findings and overcome the potential endogeneity bias, various econometric estimators, namely, ordinary least squares, two-step generalized method of moments, robust two-stage least squares and subsample analysis, have been carefully used. More interestingly, the study’s results remain consistent across different estimation methods.

The results reveal a statistically significant positive link between audit fees and corporate charitable giving. More interestingly, this connection strengthens with a higher representation of women directors on the board, particularly when there are three or more female directors. Furthermore, the results suggest that nonstate-owned firms exhibit greater motivation to participate in charitable giving initiatives compared to state-owned counterparts.

Stakeholders from various groups should attentively recognize the importance of gender-diverse boards as a dynamic factor impacting the association between audit fees and corporate charitable giving.

To the best of the authors’ knowledge, the crushing majority of the preceding research has not delved deeply into the critical role of board gender diversity in the relationship between audit fees and corporate charitable donations. Hence, this study provides a profound understanding of how audit fees predict corporate philanthropic initiatives.

The purpose of this study is to generate a better understanding of the nature of Corporate Social Responsibility (CSR) communication on social media. In fact social media are one of the most effective communication channels in contemporary business settings. Due to their inner characteristics, they should be the ideal channel for communicating CSR topics. Over the last 15 years, a variety of researches discussed the interplay between CSR and social media, resulting in a rather tangled body of knowledge.

This study proposes a scoping review of published academic literature at the intersection of these two research bodies (i.e. CSR and social media communication) to shed light on the nature of the communication, strategic challenges and practices, as well as their key factors and impact.

To date, academic research related to the nature of CSR on social media is fragmented and blurry. This research sheds light on the challenges of interactive social media communication in CSR and presents an account of key strategies, tactics and possible impacts for these challenging communication practices.

This research generates a better understanding of the nature of CSR communication on social media, strategic challenges and practices, as well as their key factors and impact. It is the tentative of generating a synthetic account of relevant literature in the field.

The purpose of this paper is to present an empirical analysis, which consists of interviews with executive trainee programs of three international companies. The results of this analysis offer answers to questions currently being discussed in the corporate social responsibility (CSR) literature, namely, on the effects of CSR communication on top talent attraction.

The study uses structured interviews to analyze the communication perceptions and expectations of (n = 15) top talents when making employer decisions. It compares these with the expectations and intentions of HR managers responsible for programs and communications (n = 15).

The study found that HR managers only partially reflect top talents’ specific communication expectations. In addition to the program-specific CSR content, corporate communications have an overarching optimization potential in the communication mode and information architecture. It is particularly striking that future executives proactively seek CSR content in hiring and access corporate and brand communications for this purpose.

The study was conducted during the COVID-19 pandemic, which made a digital interview setting necessary and did not allow to react in detail on every physical signal. On top, the study has only 30 participants (15 HR/15 talents) from three different talent programs.

The study identifies practical, gender-specific and industry-specific implications for corporate communications regarding content and mode of communication. Companies should specify concrete measures for recruiting future executives, but they can also indicate efforts and first initiatives, thus setting a more decisive stage for an aspiration.

The study is characterized by its unique data set. Only a few companies have explicit programs for the development of future executives. The study also examines HR managers’ communication planning and expectations and future executives’ effective communication perceptions and perspectives.

Research suggests that high employee engagement (EE) leads to high performance. The old notion of considering Corporate Social Responsibility (CSR) as a mode of corporate philanthropy has now changed to use CSR as a strategic investment for the organization. Thus, the purpose of the present study was to examine how the key dimensions of CSR impact the different dimensions of EE in a sample of employees from selected manufacturing organizations of Delhi NCT region. Data were collected from a sample of 300 employees working at different levels from 15 selected manufacturing organizations of Delhi NCT region. The structural model and the measurement model developed to understand the relationship between three sub-dimensions of employee perception of CSR activities, and the dimensions of EE were examined using AMOS 21. The results supported the proposed hypothesis indicating that positive perception of the employees regarding the three dimensions of CSR, i.e. philanthropic activities, ethical and environmental aspects of the organization does lead to intellectual, social and affective engagement amongst employees. The study results suggest that the organizations should realign their processes to develop a positive perception in employees about its CSR activities to affect the dimensions of EE in a positive way. The study contributes by exploring the linkage between employee perception of the CSR dimensions and dimensions of EE. This study enriches the current literature in the area of EE by highlighting the role played by employee perception of CSR dimensions.

This paper aims to identify the effect of environmental management systems (EMSs), commitment to stakeholders and gender diversity on corporate environmental performance (CEP) and the extent to which an economic crisis moderates these relationships.

A regression analysis was conducted on a sample of 14,217 observations from 1,933 firms from 26 countries from 2002 to 2010. The estimator used is ordinary least squares with heteroscedastic panel-corrected standard errors (PCSEs), which allows us to obtain consistent results in the presence of heteroscedasticity and autocorrelation.

The results show that EMSs and stakeholder engagement are mechanisms that drive CEP but lose their effectiveness in times of crisis. However, the presence of women on boards has a positive effect on CEP that is not affected by an economic crisis.

The study has some limitations that could be addressed in the future. We present board gender diversity as a governance mechanism because its role is strongly related to non-financial performance. Future studies could focus on other corporate governance mechanisms, such as the presence of institutional or long-term investors. In addition, other mechanisms could be found that can counteract poor environmental performance in times of crisis. Finally, it might be useful to contrast these results with the crisis generated by the coronavirus pandemic.

The results obtained have important practical implications at the corporate and institutional levels. At the corporate level, they highlight, as essential contributions, that environmental management systems and stakeholder orientation are not effective in times of economic crisis, except for with the presence of women on the board.

Following the crisis, the European Commission has promoted gender diversity on boards as a mechanism to improve the governance of entities – improving, among other aspects, sustainability. In this sense, another one of the practical implications of the study is support for the policies that the European Union has implemented over the last two decades.

The paper analyses how a crisis affects the moral and cultural institutional mechanisms that promote CEP. Gender diversity on the board of directors not only promotes environmental performance but also appears to be a governance mechanism that ensures this performance in times of crisis when the other mechanisms lose their effectiveness. The study proposes specific policies that help maintain environmental performance in an economic crisis.

Expectations regarding the participation of management accountants (MAs) in the promotion of sustainability of multinational enterprises (MNEs) have been poorly realised. This raises the question of whether MAs are invited to join in sustainability promotion or does sustainability not fit the perceived professional role of MAs. We suggest that the development of individual-level engagement of corporate sustainability is required for MAs to start contributing to corporate sustainability.

We utilise the psychological ownership theory to investigate how MAs’ professional role could develop to incorporate advancing sustainability. Our qualitative study is based on 32 interviews conducted in seven local business units of three different technology-oriented MNEs.

We reveal features connected to the professional role of MAs that may impede the activation of the routes to psychological ownership of corporate sustainability, thus undermining their involvement in corporate sustainability enhancement. Moreover, we show that MAs’ own perceptions of their professional role may impede the stimulation of the routes.

From a managerial viewpoint, our study helps readers to understand how the routes to psychological ownership of corporate sustainability could be cultivated in the development of the future role of MAs. It also gives input for MA professional organisations and MA professional education providers to develop conditions that foster sustainability thinking among MAs. Moreover, by integrating the examination of MAs’ professional role with the psychological ownership theory, we broaden the theoretical scene both in management accounting and in business sustainability research.

Corporate social responsibility (CSR) has gained tremendous importance after several corporate scandals, financial crises and the rise of the hyper-competitive world. Firms must address multiple stakeholders’ interests to increase firm value. This study aims to investigate the effect of CSR on firm value. This study also examines the mediating role of enterprise risk management (ERM) and the moderating influence of corporate governance (CG) in this CSR-firm value relationship.

The sample of the study comprises 119 Pakistan Stock Exchange (PSX) listed firms and the study covers the period from 2010 to 2021. The corporate social responsibility performance has been quantified across five dimensions. These aspects are product, environment, employee relations, diversity and community. Four proxies i.e. strategy, operation, reporting and compliance, have been used to measure ERM. The governance quality of the sample companies was evaluated using the governance index, which included 29 governance provisions. The authors used the dynamic panel data technique (system-GMM) is used to achieve the objectives of the study. Furthermore, a firm’s engagement in CSR activities can also be measured through a multinational financial approach to check the robustness of the result.

Based on the regression analysis, the authors discovered that CSR was positively connected with firm value, validating the stakeholder view of CSR. Furthermore, following Baron and Kenny’s (1986) mediation technique, the findings confirm that ERM mediates this association. These results are robust by using the bootstrapping tests by Preacher and Hayes (2004). Furthermore, the result shows that corporate governance (CG) is positively connected with firm performance, and this relationship is strengthened in the presence of an effective governance system in the organization.

This study provides useful insights to regulators, investors and policymakers to consider CSR as a value-enhancing factor and encourage the development of enterprise risk management and compliance with CG mechanisms to improve firm value.

The presented analysis strengthens the existing CSR–firm value relationship by analyzing the mediating and moderating roles of ERM and CG, which have not yet been tested, particularly in the context of Pakistan.