Board gender diversity and sustainability reporting to preserve the natural environment: past, present, and future research

Sri Wahyuni, . and Gugus Irianto, . and Eko Ganis Sukoharsono, . and Wuryan Andayani, . (2024) Board gender diversity and sustainability reporting to preserve the natural environment: past, present, and future research. Journal of Sustainability Science and Management (Malaysia), 19 (7). pp. 95-119. ISSN 2672-7226

In recent years, “Sustainability Reporting (SR)” has become an essential trend in the business world, recognising the importance of sustainability in supporting long-term growth and corporate social responsibility. Likewise, “Board Gender Diversity” has become increasingly relevant, with research showing its positive impact on corporate sustainability practices and financial reporting. Through two keyword analyses, we found a connection between the two concepts, but the qualitative review still needed to be improved. Using a systematic literature review method focusing on articles published between 1998 and 2023. A total of 64 relevant articles were selected from the Scopus database. Analysis was carried out using software such as VOS-Viewer and Biblioshiny via RStudio. The findings of this review are based on previous research, which found an increase in articles related to BGD and SR, especially after 2015. We also succeeded in identifying high-performing journals, publishers and articles. In the context of the current research, there is a conceptual framework that includes various theories that explain non-financial reporting themes and classify them into several perspectives. Meanwhile, future research directions are identified by providing added value for researchers interested in this research topic.

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Abstract

In recent years, “Sustainability Reporting (SR)” has become an essential trend in the business world, recognising the importance of sustainability in supporting long-term growth and corporate social responsibility. Likewise, “Board Gender Diversity” has become increasingly relevant, with research showing its positive impact on corporate sustainability practices and financial reporting. Through two keyword analyses, we found a connection between the two concepts, but the qualitative review still needed to be improved. Using a systematic literature review method focusing on articles published between 1998 and 2023. A total of 64 relevant articles were selected from the Scopus database. Analysis was carried out using software such as VOS-Viewer and Biblioshiny via RStudio. The findings of this review are based on previous research, which found an increase in articles related to BGD and SR, especially after 2015. We also succeeded in identifying high-performing journals, publishers and articles. In the context of the current research, there is a conceptual framework that includes various theories that explain non-financial reporting themes and classify them into several perspectives. Meanwhile, future research directions are identified by providing added value for researchers interested in this research topic.

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Item Type:	Article
AGROVOC Term:	sustainability
AGROVOC Term:	environmental protection
AGROVOC Term:	literature reviews
AGROVOC Term:	data analysis
AGROVOC Term:	women
AGROVOC Term:	sustainable development
Geographical Term:	Indonesia
Depositing User:	Mr. Khoirul Asrimi Md Nor
Date Deposited:	13 May 2025 06:50
Last Modified:	13 May 2025 06:50
URI:	http://webagris.upm.edu.my/id/eprint/2621

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