MANAGEMENT AND ACCOUNTING REVIEW

 


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Volume 21 No. 3, December 2022

 

ARTICLE INFO
Article History:
Received: 17 March 2022
Accepted: 31 October 2022
Available online: 01 December 2022

MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 21 NO 3, DECEMBER 2022
https://doi.org/10.24191/MAR.V21i03-02



A SYSTEMATIC REVIEW OF CORPORATE GOVERNANCE AND SUSTAINABILITY PERFORMANCE: PRE- AND POST- SUSTAINABLE DEVELOPMENT GOALS ADOPTION PERIOD

Nurul Aisyah Awanis A. Rahim1, Siti Nurain Muhmad2♣Ahmad Firdhauz Zainul Abidin2, Siti Nasuha Muhmadand Khatijah Omar1
1Institute of Tropical Biodiversity and Sustainable Development,
Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia
2 Faculty of Business, Economics and Social Development,
Universiti Malaysia Terengganu, Kuala Nerus, Terengganu, Malaysia

ABSTRACT

Corporate governance has progressed beyond just saving money or maintaining a good reputation; it is also aims to integrate company values with the sustainability agenda. The top management of most companies is beginning to perceive the sustainability agenda as necessary. Hence, this study aimed to examine the impact of corporate governance on the sustainability performance of firms during the pre- and post- Sustainable Development Goals (SDGs) adoption periods. The researchers critically selected, identified, organized, and analysed the data from WoS and Scopus based on the keyword of this study. After screening the data, about 78 publications were chosen, of which 60 publications were from Web of Science (WoS), and 18 publications are from Scopus. The result found that the impact of corporate governance on sustainability performance revealed a 96% positive relationship and 4% negative relationship between corporate governance and sustainability performance. The outcome of the systematic literature review of corporate governance and sustainable performance indicated a pattern that can be used by organizations and researchers to improve research quality and fill the gaps from past research.

Keywords: Corporate Governance, Sustainability Performance, Sustainable Development Goals, SDGs Adoption Period, Systematic Review
Corresponding Author: Siti Nurain Muhmad, Faculty of Business, Economics and Social Development, Universiti Malaysia Terengganu (UMT), 21030 Kuala Terengganu, Terengganu, Malaysia; Email: This email address is being protected from spambots. You need JavaScript enabled to view it.; Tel +6096684849


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