The challenge of developing and implementing structured sustainability strategies that extend beyond isolated initiatives

The gap

Evidence profile

Sourced from the limitations and future work and inline gaps and abstract and stated challenges of the source papers, classified as general, drawn from work published between 2025 and 2026, spanning 5 journals. Those papers have been cited 15 times in total.

Supporting evidence — 5 representative gaps

• PFAS disclosure practices of Dutch listed companies: An exploratory study (2026) · Maandblad voor Accountancy en Bedrijfseconomie · doi

  Early sustainability reporting emerged largely as a voluntary practice, driven by stakeholder and institutional pressures, legitimacy concerns, and economic considerations (Hahn and Kühnen 2013). A substantial body of literature examines the determinants of voluntary sustainability reporting and finds that firm size, industry affiliation, visibility, and stakeholder scrutiny are among the most consistent predictors of disclosure (Hahn and Kühnen 2013; Dienes et al. 2016; Arkoh et al. 2024). Firms operating in environmentally sensitive industries are more likely to engage in sustainability reporting, reflecting higher exposure to environmental risks and reputational concerns (Velte 2023). However, prior research consistently documents important limitations of voluntary reporting. Disclosures tend to be selective, qualitative, and focused on positive aspects of corporate performance, while negative impacts and controversial issues are often omitted or downplayed (Hahn and Kühnen 2013; Dienes et al. 2016). This has raised concerns about symbolic reporting and greenwashing, particularly when firms face weak regulatory oversight or when reporting frameworks provide broad discretion (e.g., Luu et al. 2025; Mateo-Márquez et al. 2022). As a result, voluntary sustainability reporting often fails to provide comparable, decision-useful information to stakeholders (Christensen et al. 2021). 2.2. The shift toward mandatory sustainability reporting In response to the shortcomings of voluntary disclosure, regulators increasingly rely on mandatory sustainability reporting regimes. There is evidence that mandatory sustainability reporting can lead to improvements in environmental and social outcomes. For example, mandatory disclosure has been associated with reductions in greenhouse gas emissions, improved workplace safety, and increased investment in sustainable practices (Delmas et al. 2010; Bennear and Olmstead 2008; Chen et al. 2018; Downar et al. 2021). Related research also shows spillover effects along supply chains and across borders, suggesting that disclosure mandates can influence behavior beyond directly regulated firms (She 2022; Kim et al. 2025). In addition, mandatory sustainability reporting is found to be value relevant. Importantly, firms with stronger sustainability performance and more credible disclosures tend to benefit from mandatory regimes, whereas firms with poor performance or low transparency may face negative market reactions (Baboukardos 2017; Grewal et al. 2019; Jouvenot and Krueger 2019; Mittelbach- -Hörmanseder et al. 2021; Vishnu Nampoothiri et al. 2024). https://mab-online.nlOlga Ihl-Deviv’e, Thomas Thijssens: PFAS disclosure practices of Dutch listed companiesMaandblad voor Accountancy en Bedrijfseconomie 100(3): 101–116 103 2.3.

  generallimitationsevidence 5/5
  Keywords: reporting sustainability mandatory disclosure firms voluntary concerns hahn hnen performance stakeholder dienes disclosures tend negative
• A bibliometric study on sustainable business practices and firm performance in global research (2026) · Jurnal Akademi Akuntansi · doi

  Agenda _________ _ Jurnal Akademi Akuntansi, Vol. 9 No. 3 , p. 506-530 , 2026 525 sustainability research is becoming more concerned with the alignment between sustainability claims and actual performance. As argued by Delmas & Burbano (2011), greenwashing emerges when firms communicate environmental commitments without corresponding substantive improvements, creating an important theoretical tension between legitimacy- seeking behavior and genuine sustainability transformation. The niche themes quadrant, including corporate sustainability and innovation, represents areas with strong conceptual development but weaker integration with the broader sustainability–performance framework. This indicates that future research should further operationalize these concepts by identifying specific mechanisms linking sustainability strategies with accounting-based and market-based outcomes. Similarly, the relatively limited presence of emerging themes does not indicate declining relevance of earlier sustainability concepts; rather, it reflects conceptual transformation. Broad CSR discussions are increasingly incorporated into more measurable constructs such as ESG performance, sustainability disclosure, environmental outcomes, and responsible innovation. Overall, RQ4 demonstrates that the SBP–performance literature has progressed from a responsibility-oriented paradigm toward a measurement- and capability-oriented paradigm. Mature themes such as CSR and firm performance provide the conceptual foundation, while green innovation and environmental performance represent the current engines of theoretical development. Meanwhile, ESG disclosure and sustainability reporting function as critical mechanisms connecting sustainability practices with external evaluation and financial value creation. Therefore, future research should move beyond direct sustainability– performance relationships and focus on mechanisms, credibility, institutional context, and measurement quality, particularly regarding how firms convert sustainability commitments into verifiable and economically valuable outcomes. DISCUSSION The findings demonstrate that the SBP–performance literature has undergone a significant intellectual transformation rather than merely an expansion of research topics. The field initially developed around CSR, corporate responsibility, and stakeholder-oriented perspectives, before moving toward financial performance, corporate governance, ESG disclosure, green innovation, and sustainability reporting. This transition reflects a shift from a normative view of sustainability as a corporate responsibility toward a strategic and measurement-oriented perspective that examines how sustainability generates economic value. This interpretation is consistent with Orlitzky et al

  generalfuture workevidence 5/5
  Keywords: sustainability performance corporate innovation oriented environmental transformation themes conceptual mechanisms outcomes disclosure responsibility toward measurement
• INTEGRATING SUSTAINABILITY INTO STRATEGY FORMULATION: A REVIEW OF CONTEMPORARY APPROACHES (2026) · International Research Journal of Modernization in Engineering Technology & Science · doi

  Future research may address this limitation by employing empirical methodologies and performance-based evaluations. Second, future research may focus on specific industries in order to explore how sustainability integration differs across business contexts. Furthermore, future research may investigate how sustainability evaluation mechanisms can be incorporated into different stages of strategic planning, including mission and vision development, environmental analysis, strategic alternative evaluation, and strategic decision-making. Recommendations for Future Research: Several directions for future research can be proposed based on the findings and limitations of this study. com At the same time, the study identified several challenges associated with sustainability integration, including implementation costs, lack of standardized limited managerial expertise, organizational resistance, frameworks, and difficulties related to sustainability performance measurement. Overall, these limitations should be considered when interpreting the findings of the study and further highlight the need for additional research on sustainability integration within strategy formulation processes.

  generalinline gapsevidence 5/5
  Keywords: future sustainability integration strategic performance based evaluation including several limitations address limitation employing empirical methodologies
• From Research to Policy: Corporate Social Responsibility and Contemporary Challenges in Sustainable Development (2026) · Zenodo (CERN European Organization for Nuclear Research) · doi

  However, as we look at the present scenario, a pressing question arises: are we actually achieving sustainable development, or are companies just ticking boxes to comply with the law? This paper explores the journey of CSR from research to policy, highlighting the contemporary challenges like greenwashing, lack of standardised impact measurement, and the disconnect between corporate boardrooms and grassroots realities.

  generalabstractevidence 5/5
  Keywords: look present scenario pressing question arises actually achieving sustainable development companies ticking boxes comply explores
• Predictors of Corporate Reputation: Circular Economy, Environmental, Social, and Governance, and Collaborative Relationships in Brazilian Agribusiness (2025) · Sustainability · cited 15× · doi

  The study identifies the challenge of developing and implementing structured sustainability strategies that extend beyond isolated initiatives. It also highlights the need for firms to develop CE-oriented collaborative relationships and strengthen governance integrity. The study notes the challenge of integrating environmental, social, and governance performance into a comprehensive assessment of corporate reputation.

  generalstated challengesevidence 5/5
  Keywords: study identifies challenge developing implementing structured sustainability strategies

Questions about this gap