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Sustainability reporting literature review

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Implementation Science volume 14 , Article number: 57 Cite this article. Metrics details. Sustainability of evidence-based interventions EBI remains a challenge for public health community-based institutions. The conceptual definition of sustainment is not universally agreed upon by researchers and practitioners, and strategies utilized to facilitate sustainment of EBI are not consistently reported in published literature. Given these limitations in the field, a systematic review was conducted to summarize the existing evidence supporting discrete sustainment strategies for public health EBIs and facilitating and hindering factors of sustainment.
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Theoretical Perspectives on Sustainability Reporting: A Literature Review

Sustainability reporting literature review
Sustainability reporting literature review
Sustainability reporting literature review
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Environmental Accounting as a Cornerstone of Corporate Sustainability

The study examined the impact of sustainability reporting on the financial performance of selected quoted firms in Nigeria between and Data for the study was generated from the financial reports of selected 10 firms and was analyzed with the use of panel least square technique. The findings of the study showed that: Expenditure on economic activities, which represents the costs incurred on production, distribution, exchange, consumption and trade of goods and services, positively and significantly impacted on financial performance measured by price-earnings ratio of selected firms in Nigeria; Expenditure on social activities, which represents the costs incurred on social development of host communities of selected firms, positively but weakly impacted on financial performance measured by price-earnings ratio of selected firms in Nigeria; Expenditure on environmental activities, which represents the cost incurred on environmental protection of host communities of selected firms, positively and significantly impacted on financial performance measured by price-earnings ratio of selected firms in Nigeria. The study concluded that sustainability reporting practices strongly contributed to the financial performance of selected quoted firms in Nigeria between and The study suggested that; There is need to have unified reporting standards and guidelines in Nigeria; There are no legislative requirements in Nigeria compelling companies to prepare and publish sustainability reports.
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Five Steps to Good Sustainability Reporting

More about this item Keywords institutional theory ; legitimacy theory ; accounting ; stakeholders' theory ; sustainability reports ; All these keywords. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ito:pchaps See general information about how to correct material in RePEc. For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Slobodan Momcilovic.
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Adams, C. Alexopoulos, I. Arena, M. Avram, E.
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