Version 1
: Received: 2 August 2023 / Approved: 3 August 2023 / Online: 3 August 2023 (14:27:22 CEST)
How to cite:
Madaleno, M.; Vieira, E.; Magueta, D.; Nogueira, M. Sustainability Reporting and Climate Change Energy Requirements: The Role of Companies and Their Governance - A Review. Preprints2023, 2023080352. https://doi.org/10.20944/preprints202308.0352.v1
Madaleno, M.; Vieira, E.; Magueta, D.; Nogueira, M. Sustainability Reporting and Climate Change Energy Requirements: The Role of Companies and Their Governance - A Review. Preprints 2023, 2023080352. https://doi.org/10.20944/preprints202308.0352.v1
Madaleno, M.; Vieira, E.; Magueta, D.; Nogueira, M. Sustainability Reporting and Climate Change Energy Requirements: The Role of Companies and Their Governance - A Review. Preprints2023, 2023080352. https://doi.org/10.20944/preprints202308.0352.v1
APA Style
Madaleno, M., Vieira, E., Magueta, D., & Nogueira, M. (2023). Sustainability Reporting and Climate Change Energy Requirements: The Role of Companies and Their Governance - A Review. Preprints. https://doi.org/10.20944/preprints202308.0352.v1
Chicago/Turabian Style
Madaleno, M., Daniel Magueta and Manuel Nogueira. 2023 "Sustainability Reporting and Climate Change Energy Requirements: The Role of Companies and Their Governance - A Review" Preprints. https://doi.org/10.20944/preprints202308.0352.v1
Abstract
The perceived poor performance of publicly traded companies on their sustainability commitments and the quality of sustainability reporting has prompted stakeholders to consider the economic, environmental, and social impacts of corporate activities. Economic activities have led to various threats in the form of climate change, pollution, greenhouse gas emissions, natural disasters, and other issues that have negatively impacted the environment and stakeholders. Companies are expected to report to stakeholders on their sustainability performance, but reality proves that present reporting falls below stakeholders’ expectations mainly due to its still voluntary nature. The present study aims to provide a literature review of the relationship between sustainability reporting and the role of companies governance, especially observing if climate change requirements and energy-needed changes are being accounted. Results highlight mixed evidence for the influence of board governance attributes, providing interesting insights for research advancement. The study has practical implications for businesses, regulators, governments, and other stakeholders in their policy deliberations and investment decisions. Further empirical studies are recommended to re-examine sustainability reporting using the variables identified as important factors and gaps in this study and other board characteristics to improve the generalizability of the results.
Keywords
Sustainability Reporting; Climate Change; Energy Requirements; Companies; Boards; Governance; Literature Review
Subject
Business, Economics and Management, Finance
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
