Board Attributes and Corporate Sustainability Reporting: A Systematic Review of Literature

Abstract

The aim of the study is to deliver a detailed systematic review of the literature of the empirical studies conducted in the sphere of analyzing the association between attributes of the board with sustainability/ESG reporting. The study aims to map the literature at international scale to examine emerging trends and information gaps existing in the literature and also to explore the prospective research areas which can be explored by the researchers and experts. The study has used PRISMA method for systematic literature review. From a total of 926 articles retrieved via the Scopus indexed database during the period 2000 to 2025, finally 138 articles were selected for descriptive analysis using the selection criteria given by PRISMA. The findings of the study reveals that there has been a surge in the area especially in the last three years and prominent studies have been cross country studies followed by studies in Asia and Europe with providing ample possibilities for research in emerging economies like Africa and South America. The study also highlights the yearly trends in publication, top most productive journals, authors with the highest citation, widely used board attributes and commonly used research methods. At last the study provides future prospects for scholars, policymakers, regulators in enhancing the board attributes for better sustainability/ESG disclosures by the companies.