Corporate Waste Disclosure: A Systematic Review and Future Research Agenda

Desi Zulvina; Doddy Setiawan; Y Anni  Aryani; Taufiq Arifin

doi:10.15408/etk.v25i2.50239

Authors

Desi Zulvina Universitas Sebelas Maret https://orcid.org/0000-0002-2667-4682
Doddy Setiawan Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia https://orcid.org/0000-0003-0394-0738
Y Anni Aryani Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia
Taufiq Arifin Faculty of Economics and Business, Universitas Sebelas Maret, Surakarta, Indonesia https://orcid.org/0000-0002-5015-0002

DOI:

https://doi.org/10.15408/etk.v25i2.50239

Keywords:

systematic literature review, waste disclosure, corporate governance, corporate social responsibility, emerging markets

Abstract

Research Originality: No prior systematic review has mapped corporate waste disclosure as a standalone research construct. This study fills that gap by synthesizing the field's theoretical foundations, geographical distribution, measurement approaches, and determinants and consequences.

Research Objectives: This study systematically reviews the existing literature on corporate waste disclosure to map what is known, identify gaps, and propose a structured agenda for future research.

Research Method: Using a systematic literature review (SLR) following the PRISMA protocol, ten scholarly articles were selected from the Scopus database based on predefined inclusion and exclusion criteria and analyzed through content analysis.

Empirical Results: Given the limited body of literature on corporate waste disclosure, this study identified 10 scholarly articles that met the inclusion criteria—underscoring the field's nascent state. Studies remain limited and geographically concentrated in developed countries, with the role of top management characteristics and ownership structure largely unexplored.

Implications: Researchers are encouraged to examine board characteristics and ownership structure as determinants of waste disclosure, particularly in emerging market contexts. For policymakers, the findings underscore the need for mandatory disclosure standards aligned with international norms and incentive mechanisms to promote high-quality waste reporting.

JEL Classification: M41, Q53, Q56, G30

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