A Systematic Literature Review: An Environmental Information Disclosure in the Sustainability Reporting

DOI

10.2991/978-2-38476-436-5_15How to use a DOI?

Keywords

Listed Company; Green Economy; Environmental Disclosure; Ecological Information; Sustainability Reporting

Abstract

This study aims to review the academic literature due to the inadequacy of sustainability reports among publicly listed companies on the Indonesian Stock Exchange. These reports tend to focus more on disclosure of environmental disclosure in the sustainability reporting of corporations that are listed in the capital market. Companies are inclined to disclose favorable information in their sustainability reports, avoiding less favorable or risky information that may affect their reputation or promotions. However, stakeholders require reliable and relevant information for decision-making, and their lack of trust can be detrimental to the company in the short and long term. This systematic review aims to analyze the trend of article study of environmental information disclosure, the main theories used in related research, and the methods employed in sustainability reporting with substantive ecological information disclosure. The author selected articles based on keywords related to Sustainability Reporting, Environmental Information, and Substantive Legitimacy through a systematic article review approach using databases like Scopus, WOS, and Google Scholar. After selecting articles based on title and abstract reviews, then conducting an in-depth analysis of several chosen articles. The research findings suggest various determinants of environmental information disclosure, including characteristics of the Board of Directors, internal and external factors of the company, and determinants at the national level. The most common method used is content analysis, either quantitative or qualitative. Future research opportunities include the development of environmental information disclosure models that could serve as a reference for public companies in Indonesia, particularly those with high ecological pollution potential (high-polluting companies). The majority of Environmental disclosure on sustainability reports is based on symbolic legitimacy, it needs some pressure and incentive to motivate based on substantive legitimacy environmental disclosure.

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.

Download article (PDF)

TY  - CONF
AU  - Marsdenia Marsdenia
AU  - Herdis Herdiansyah
AU  - Dewi Kartika Sari
AU  - Joko Prayitno Susanto
PY  - 2025
DA  - 2025/07/01
TI  - A Systematic Literature Review: An Environmental Information Disclosure in the Sustainability Reporting
BT  - Proceedings of the 9th International Conference on Indonesian Social and Political Enquiries (ICISPE 2024)
PB  - Atlantis Press
SP  - 172
EP  - 179
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-436-5_15
DO  - 10.2991/978-2-38476-436-5_15
ID  - Marsdenia2025
ER  -