Linking integrated or sustainability reporting to SDGs: a systematic literature review

Purpose This study aims to review the literature on integrated or sustainability reporting from 2013 to 2023 to identify emerging trends and suggest potential research avenues contributing to the goals outlined in the sustainable development goals (SDGs). Design/methodology/approach The authors conducted a systematic literature review of 186 articles from the Scopus database about bibliographical information, theory, research design and findings. The authors use systematic literature review methods. Findings The study reveals a significant increase in publications from 2020 onwards, indicating a heightened emphasis on sustainability reporting in corporate practices. Key findings include a focus on corporate governance, reporting or disclosure and implementation of SDGs. The literature shows the application of several theoretical frameworks, such as stakeholder, legitimacy, institutional and agency theories. Practical implications The findings offer valuable guidance for practitioners on effective sustainability reporting practices and how to align these practices with the SDGs. Organizations can use these insights to enhance their reporting strategies and improve their contributions to the SDGs. Social implications The study highlights the crucial role of transparency and accountability in advancing global sustainability objectives. It underscores how enhanced sustainability reporting practices contribute to societal well-being and support the achievement of the SDGs, promoting a more responsible and sustainable approach to corporate reporting. Originality/value This research uniquely uses a literature review to capture trends and synthesize key theoretical frameworks within the integrated or sustainability reporting literature. It provides a structured overview of how academic research has evolved and identifies significant areas of focus and theoretical contributions related to integrated or sustainability reporting and the SDGs.