Navigating the divide: transforming sustainability disclosure research into policy action

Purpose This paper aims to explain the current practice of translating scientific research findings by scholars in the field of sustainability-related disclosure research, using research published in Sustainability Accounting, Management and Policy Journal (SAMPJ) as a case study, for decision-making by policymakers. It makes recommendations to increase the policy relevance of research information. Design/methodology/approach Adopting a systematic literature review methodology, the study analyses empirical research articles on sustainability-related disclosure published in the SAMPJ from its inception in 2010 to issue 2 of 2023. The paper examines the research focus, methodological approaches, authors’ affiliations, readability and policy implications-related content in the journal articles. Findings The sustainability-related disclosure research published in SAMPJ mainly focuses on environmental issues, with social and governance issues given less attention, particularly from a policy perspective. The contribution of this body of research to policymaking relating to public and not-for-profit sectors and in geographic contexts beyond developed nations is limited. Abstracts are generally written for readers with postgraduate-level education. Methodologically, there is an over-reliance on retrospective analysis and a lack of ex ante research informing new policies. Non-academic co-authors are severely underrepresented, and many studies omit a meaningful explanation of policy implications. Articles that directly address policy questions, target specific policymakers and provide actionable recommendations are scarce. Practical implications The study underscores the need for sustainability-related disclosure researchers to proactively engage with policymakers and adapt their communication strategies to ensure their research is accessible and relevant. It explains strategies for effectively translating academic research to enhance its impact on policymaking and influence the agendas of policymakers. The findings support calls for academics to engage in, and for universities and journals to support, research that is not only theoretically sound but also practically applicable in policymaking, particularly in the realm of sustainability reporting. Social implications This study emphasises the policy relevance of sustainability-related disclosure research and highlights the potential for academic insights to contribute significantly to societal well-being by influencing policymaking. It advocates for research that not only advances academic knowledge but also plays a crucial role in shaping policies that address critical sustainability challenges, thereby contributing to the broader societal goal of sustainable development. Originality/value The paper addresses the need for understanding the role of academic research in shaping sustainability disclosure-related policies. This paper contributes by focusing on the underexplored area of policy relevance of sustainability-related disclosure research. Unlike previous studies that predominantly addressed the dissemination of research, this study delves into the other stages of the research diffusion process, offering new insights into how research can be more effectively communicated to assist policymaking.