Mapping the determinants of corporate sustainability performance disclosures: a systematic literature review

Purpose This study systematically reviews sustainability performance disclosure (SPD) research published between 2015 and September 2025 to identify key determinants influencing corporate disclosure beyond traditional firm-level and governance factors. It maps the intellectual structure, examines dominant theoretical perspectives, and traces methodological trends, highlighting emerging themes and underexplored contexts. Design/methodology/approach A systematic literature review of 72 peer-reviewed articles from high-ranking journals was conducted. An integrative analytical framework examined thematic patterns, theoretical underpinnings, methodological approaches, and geographical coverage. Articles were rigorously screened using predefined inclusion and exclusion criteria to ensure analytical consistency and scholarly relevance. Findings The review identifies board governance, institutional pressures, ownership structure, firm size, auditor type, and firm age as consistent determinants of SPD. Recent studies emphasize the moderating roles of regulatory frameworks, stakeholder engagement, and digitalization in enhancing disclosure transparency. Quantitative, correlational designs dominate the literature, particularly in Asia and Europe, while Africa, South America, and Oceania remain underrepresented. Theoretical grounding is primarily in legitimacy, stakeholder, and agency theories, with increasing adoption of institutional and resource-based perspectives. Research limitations/implications Despite a systematic selection process, relevant studies may have been excluded due to database restrictions, keyword choices, and the exclusion of grey literature. Practical implications The findings provide actionable insights for policymakers, regulators, and corporate managers by identifying institutional and contextual mechanisms that can strengthen the quality, comparability, and credibility of sustainability disclosures. Originality/value This review advances SPD scholarship by offering an up-to-date, integrative synthesis and a forward-looking research agenda that addresses persistent theoretical, methodological, and contextual gaps.