Stakeholder-driven disclosure architecture: A systematic review of sustainability reporting

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Abstract

Sustainability reporting is widely interpreted through stakeholder theory, yet the literature offers a limited explanation of how stakeholder attributes shape disclosure architecture. This conceptual gap has resulted in fragmented reporting practices, inconsistent materiality logic, and unclear accountability pathways (Suhardjo et al., 2024). This study addresses this unresolved tension by conducting a systematic literature review of sustainability reporting scholarship. Rather than cataloging reporting practices or comparing disclosure frameworks, the review synthesizes how existing studies conceptualize stakeholder information needs, stakeholder–firm information asymmetry, engagement processes, materiality determination, and accountability structures. Using theory‑driven inclusion criteria, the review identifies four mechanism clusters that implicitly link stakeholder attributes to disclosure design but remain disconnected in prior research. Building on these mechanisms, the study develops a stakeholder–information disclosure architecture integrating prioritization, co‑creation, filtering, and accountability pathways. This model clarifies the role of sustainability reporting as a system‑level accountability mechanism and explains how stakeholder salience shapes disclosure structure. By synthesizing dispersed mechanisms into a coherent model, this research offers a mechanism-based explanation of disclosure architecture and outlines a future research agenda centered on stakeholder information mechanisms.

Keywords: Stakeholder Information Disclosure Architecture, Sustainability Reporting, Information Prioritization, Materiality Determination, Accountability Pathway

Authors’ individual contribution: Conceptualization—I.S.; Methodology—I.S. and C.A.; Investigation—I.S.; Data Curation—I.S.; Writing—Original Draft—I.S.; Writing—Review & Editing—I.S. and C.A.; Visualization—I.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M14, M41, Q01, Q56

Received: 11.02.2026
Revised: 03.04.2026; 10.04.2026
Accepted: 27.04.2026
Published online: 28.04.2026

How to cite this paper: Suhardjo, I., & Akroyd, C. (2026). Stakeholder-driven disclosure architecture: A systematic review of sustainability reporting. Reporting and Accountability Review, 3(1), 21–36. https://doi.org/10.22495/rarv3i1p2