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. 2023 Jul 23;9(8):e18510. doi: 10.1016/j.heliyon.2023.e18510

Table 2.

Determinants of Sustainability Reporting adoption.

Factor Studies supporting the factor
Firm Size [10,[78], [79], [80], [81], [82], [83]]
Firm Sector [20,[79], [80], [81], [82], [83], [84], [85], [86], [87]]
Firm Age [78,82,83,88,89]
Ownership Structure [82,83,[90], [91], [92], [93], [94]]
Board Composition [83,86,[95], [96], [97], [98], [99]]
Corporate Governance Structure [63,78,85,88,100]