Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Trends in Environmental Reporting and Firm Value: A Systematic Literature Review and Future Directions

Authors
Ni Gusti Ayu Pitria1, *, H. S. Rahmawati1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: ayupitria@unhas.ac.id
Corresponding Author
Ni Gusti Ayu Pitria
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_38How to use a DOI?
Keywords
Sustainability (CSR) Reporting Trends; Firm Value; CSR Reporting Methodologies; Future Research Directions
Abstract

Background Corporate environmental reporting has grown in importance in the context of corporate social responsibility and sustainability. Transparent reporting is expected to benefit long-term firm value. Nonetheless, the relationship between environmental reporting and firm value still requires a deeper understanding. This study aims to conduct a literature review of environmental reporting trends and their impact on firm value over the past decade. The purpose of this review is to identify patterns, challenges and opportunities that exist in related research. In addition, this study also aims to recommend future research directions. The method used is a systematic literature review. The data search process was conducted through several databases using relevant keywords. A total of 101 articles were selected based on predetermined inclusion and exclusion criteria. The results show several key trends in environmental reporting over the past decade, such as increased transparency, adoption of GRI standards, and regulatory influence. Reporting also positively impacts firm value through competitive advantage, access to capital, good image, and stakeholder compliance. Despite this progress, more research is needed on effective sustainability reporting frameworks and their impact on firms’ long-term financial performance.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_38How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ni Gusti Ayu Pitria
AU  - H. S. Rahmawati
PY  - 2025
DA  - 2025/07/30
TI  - Trends in Environmental Reporting and Firm Value: A Systematic Literature Review and Future Directions
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 448
EP  - 467
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_38
DO  - 10.2991/978-94-6463-758-8_38
ID  - Pitria2025
ER  -