Association between internal control and sustainability reporting: A systematic exploratory literature review

Abstract

Although many studies have separately explored sustainability reporting and its determinants, as well as internal control, the analysis of the emerging relationship between these two areas remains a relatively new field of research. Against this background, this article aims to identify and group together the relevant literature that has studied the impact of internal control on the quality of sustainability reporting. It then proposes a thematic analysis of the selected articles in order to highlight gaps in current research and future prospects in this field. To achieve this objective, an exploratory systematic review of the literature was carried out using the PRISMA method, starting from an initial identification of 332 documents and resulting in an in-depth analysis of the final 16 articles. The results show a positive correlation between internal control and sustainability reporting, a finding observed in 15 out of the 16 selected studies, mainly demonstrated through quantitative analyses. However, research in this area is still in its infancy. It is characterized by a limited number of studies, a geographical focus on Asia, and a dominance of analyses in polluting sectors. This systematic review provides a solid foundation for future research and highlights the growing importance of internal control in improving the quality and reliability of sustainability reporting, a key issue in the current context characterized by international sustainability reforms.

Classification JEL : M41, M42, Q56

Paper type: Systematic Literature Review