Originality/value – The study contributes to the scarce literature on social responsibility disclosures by financial institutions in Central and Eastern Europe; it also discusses a new integrated repo

The gap

Consensus across the literature

Supporting evidence — 5 representative gaps

• Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories (2017) · doi

  Originality/value The results of this paper are of interest for several reasons: extend and broaden the use of signaling in studying its use on sustainability reporting; the use of three theories is an appropriate framework for empirical analysis of sustainability reporting disclosure quality in Brazil; and add to the scarce evidence of sustainability reporting in Brazil.

  Keywords: sustainability reporting brazil originality value interest several reasons extend broaden signaling studying three theories appropriate
• Impression management tactics in sustainability reporting (2015) · doi

  Originality/value – The study shows the different ways that companies use impression management in sustainability reporting, thus lending insight into a perspective on sustainability reporting that has rarely been explored in previous research.

  Keywords: sustainability reporting originality value shows different ways companies impression management thus lending insight perspective rarely
• CSR disclosures in the banking industry. Empirical evidence from Poland (2015) · doi

  Originality/value – The study contributes to the scarce literature on social responsibility disclosures by financial institutions in Central and Eastern Europe; it also discusses a new integrated reporting model.

  Keywords: originality value contributes scarce literature social responsibility disclosures financial institutions central eastern europe discusses integrated
• Social and environmental disclosure of the largest companies in Brazil’s agribusiness sector (2020) · doi

  Originality/value The results of this study contribute to the literature on voluntary social and environmental disclosure by providing information on an important but poorly studied sector, namely, agribusiness in Brazil.

  Keywords: originality value contribute literature voluntary social environmental disclosure providing information important poorly studied sector namely
• The sustainability reporting-firm performance nexus: evidence from a threshold model (2021) · doi

  Purpose This study aims to provide a convincing argument behind the mixed findings on the association between sustainability reporting and firm performance by investigating the possibility of a non-linear relationship through a threshold model.

  Keywords: purpose aims provide convincing argument behind mixed association sustainability reporting firm performance investigating possibility linear