Abstract

Sustainability reporting (SR) in Malaysia has recently progressed to the second stage of effective SR process, and support from both practitioners and researchers is crucial for its progress to continue. This study aims to identify the themes of SR determinants and their (in)consistencies, gaps, as well as opportunities for future SR studies. To achieve this aim, this study carefully reviews eighty-four published articles that are retrieved from academic journals related to environmental and social accounting, management, and business. This study adapts the Structured Literature Review Framework developed by Guthrie, Ricceri, and Dumay and provides links to various theoretical constructs (especially the Neo-Institutional, Legitimacy, Stakeholder, and Signalling theories) that are often missing in other related studies. At the end of the study, some possible research areas on governance, regulation, stakeholder perception, and reporting quality are discussed for future investigation.