Social Media and Sustainability Reporting: A Literature Review

Continuous technological advances have radically changed the means of disclosure that companies adopt. These media have evolved from traditional paper media and have started using the Internet as a new platform for disseminating information about companies. Recent studies show that even non-financial information, such as sustainability disclosure, is disseminated on websites and social media platforms. Social media platforms allow for the creation and development of new forms of “corporate dialogue and stakeholder engagement”, that is, the various processes and strategies that firms and other organizations implement in their stakeholder relations. This article aims to understand, systematize, and frame existing studies regarding the relationship between sustainability reporting and stakeholder engagement (dialogue) through social media, that is, how sustainability reports are influenced by and disseminated through social media. To achieve this aim, a systematic literature review (SLR) will be developed.