可持续发展目标报告的研究趋势:一个系统的文献审查
See Mei Low1,2, Dewi Fariha Abdullah1, Saleh F A Khatib3
1Faculty of Management, Universiti Teknologi Malaysia, 81310, Skudai, Johor, Malaysia.
本研究审查了企业对可持续发展目标 (SDGs) 的报告,发现研究增加,但重点关注发达国家和有限的部门/方法多样性. 它强调了关键主题,并确定了未来企业可持续发展目标参与的研究不足的领域.
科学领域:
- 商业和管理的管理.
- 可持续性研究 可持续性研究
- 企业社会责任 企业社会责任
背景情况:
- 关于可持续发展目标 (SDGs) 的企业报告是一个不断增长的领域.
- 现有的研究主要来自发达经济体.
- 值得注意的是,缺乏专注于消费品,农业,渔业和林业等特定部门的研究.
研究的目的:
- 系统地审查和综合企业SDG报告文献中的共同主题.
- 确定研究缺口,包括未充分探索的领域和方法.
- 引导未来的研究,并为有关可持续发展目标贡献的组织决策提供信息.
主要方法:
- 对Scopus和Web of Science (2015-2022) 的文章进行文献综述.
- 使用PRISMA 2020声明进行文章选择的系统方法.
- 出版趋势和主题内容的描述性分析.
主要成果:
- 观察到,关于企业可持续发展目标报告的出版物显著增加.
- 研究集中在发达国家,在特定领域缺乏.
- 定性或混合方法方法在当前的研究中未得到充分利用.
- 六个核心主题出现了:可持续发展目标参与,报告质量,决定因素,后果,合法化和利益相关者的压力.
- 环境治理作为可持续发展目标报告的决定因素仍然未被探索.
结论:
- 未来的研究应该涉及代表性不足的行业,并采用多种方法.
- 组织和利益相关者可以利用确定的主题来增强可持续发展目标的贡献.
- 本次审查为加速企业对可持续发展目标的影响提供了路线图.
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