Social and Environmental Reporting Practices in Zambia: A Scoping Review of Evidence.

Social and Environmental Accounting and Reporting (SEAR) has become an important mechanism for promoting corporate transparency, accountability, and sustainable development by disclosing the environmental and social impacts of organizational activities. In Zambia, increasing stakeholder expectations, environmental concerns associated with extractive industries, and evolving international sustainability reporting standards have heightened the importance of SEAR. However, evidence on SEAR practices remains fragmented across sectors and disciplines. This study presents a scoping review to systematically map and synthesize the existing literature on Social and Environmental Accounting and Reporting practices in Zambia. Guided by the Arksey and O'Malley scoping review framework and reported in accordance with the PRISMA-ScR guidelines, the review examined peer-reviewed and grey literature published between 2000 and 2025. The review explored the nature and extent of SEAR practices, identified major themes and trends, examined the determinants of sustainability disclosure, and highlighted gaps requiring further research. The findings indicate that sustainability reporting in Zambia has expanded considerably, particularly among mining, financial services, manufacturing, and other large organizations, driven by stakeholder pressure, regulatory developments, international reporting frameworks, and the pursuit of organizational legitimacy. Nevertheless, reporting practices remain uneven, with significant challenges including limited technical capacity, weak regulatory enforcement, inconsistent reporting quality, high implementation costs, and low levels of awareness among many organizations. The review also highlights Zambia's ongoing transition toward internationally aligned sustainability reporting through the adoption of IFRS Sustainability Disclosure Standards (IFRS S1 and IFRS S2), creating new opportunities to strengthen corporate accountability. The study contributes to the literature by providing the first comprehensive synthesis of SEAR practices in Zambia and offers evidence-based recommendations for policymakers, regulators, professional bodies, and practitioners to improve sustainability reporting frameworks, institutional capacity, and reporting quality. It also identifies priorities for future research on the quality, effectiveness, and impact of sustainability reporting in Zambia.

Social and Environmental Accounting and Reporting (SEAR); Sustainability Reporting; Environmental Accounting; ESG Reporting; Corporate Social Responsibility (CSR);

1. Arksey, H. & O'Malley, L., 2005. Scoping Studies: Towards a Methodological Framework. International Journal of Social Research Methodology. INT J SOC RES METHODOL. , Issue 8. 19-32. 10.1080/1364557032000119616. . [Google Scholar] [Crossref]

2. Bainbridge, D., 2023. Accounting for Climate Change Part II, s.l.: Alliant International University. [Google Scholar] [Crossref]

3. Braun, V. & Clarke, V., 2006. Using thematic analysis in psychology.. Qualitative Research in Psychology,, 3,2(http://dx.doi.org/10.1191/1478088706qp063oa), pp. 77-101.. [Google Scholar] [Crossref]

4. Chanda, A., 2022. Sustainability accounting in Zambia: Challenges and opportunities.. Journal of Business Ethics.. [Google Scholar] [Crossref]

5. Chatora, T. M. & Yohane, R., 2026. Assessing the faactors influencing the implementation of Sustainability Reporting Standards IFRS S1 and S2 Amoung listed companies in Zambia. African Journal of Commercial Studies, 7(3). [Google Scholar] [Crossref]

6. Chinyonga, H., 2024. THE IMPACT OF SUSTAINABILITY ACCOUNTING AND REPORTI FIRM VALUE-A CASE STUDY OF LISTED COMPANY’S ON LUSAKA SECURITIES EXCHANGE (LuSE)., University of Zambia Lusaka Zambia : Unpublished Thesis . [Google Scholar] [Crossref]

7. Dibua, E. C. & Onwuchekwa, J. C., 2015. Environmental cost accounting and sustainable development in Nigeria. European Journal of Accounting, Auditing and Finance Research,.. European Journal of Accounting, Auditing and Finance Research,., 3(8), pp. 17-35. [Google Scholar] [Crossref]

8. DiMaggio, P. & Powell, W., 2000. The Iron Cage Revisited: Isomorphism in Organizational Fields’.. American Sociological Review., 48(10.2307/2095101. ), pp. 147-160. . [Google Scholar] [Crossref]

9. Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P. & Putra, I. P. M. J. S., 2020. The effect of green accounting on corporate sustainability and financial performance.. Journal of Asian Finance, Economics and Business, , 7(12), p. 731–738.. [Google Scholar] [Crossref]

10. Eze, J. C., Nweze, A. U. & Enekwe, C. I., 2016. The effects of environmental accounting on a developing nation: Nigerian experience.. European Journal of Accounting, Auditing and Finance Research, , 4(1), p. 17–27. [Google Scholar] [Crossref]

11. Ghani, A. S. A., 2025. Scopping Reveiw Protocol: Elements of Effective Leraning Behavior in problem based learning (Arksy & O'Malley Framework). International Islamic University Malaysia, Issue DOI: 10.13140/RG.22.21003.20008. [Google Scholar] [Crossref]

12. GRI, G. R. I., 2021. Consolidated set of GRI sustainability reporting standards. Amsterdam:, s.l.: Global Reporting Initiative.. [Google Scholar] [Crossref]

13. Hildah, N. N. & Mwange, D. A., 2025,. Assessing Environmental Social Governance (ESG) In Zambia’s Banking Sector. African Journal of Commercial Studies,, 6(3), p. 107–118: https://doi.org/10.59413/ajocs/v6.i3.11. [Google Scholar] [Crossref]

14. Jui-Che, T. & Hsieh-Shan, H., 2015. A study on environmental accounting disclosure and corporate sustainability.. International Journal of Business and Economics Research,, 4(3), p. 112–120. [Google Scholar] [Crossref]

15. Kabamba, S. P. M., 2022. Corporate social responsibility and environmental sustainability in Zambia’s mining sector.. Zambia Journal of Business Ethics,, pp. 80-95. [Google Scholar] [Crossref]

16. Kafwanka, S. B., 2018. Funding and Financial management constraints in Zambia: Strategies for improvement.. Journal of financial management, , pp. 75-90. [Google Scholar] [Crossref]

17. Kambo, D. & Kabwe, M., 2025. CONTEXTUAL CHALLENGES AND INSIGHTS OF INTEGRATING SOCIAL AND ENVIRONMENTAL ACCOUNTING IN FINANCIAL STATEMENTS OF MINING FIRMS IN ZAMBIA, Lusaka Zambia: Unplished thesis; Graduate school of Business Studies . [Google Scholar] [Crossref]

18. Kaunda, R., 2023. Cost implications of sustainability accounting in Zambian enterprises.. Zambian Journal of Business Studies.. [Google Scholar] [Crossref]

19. Kawesha, R. N. & Kabwe, M., 2025. Factors Affecting Financial Management Practices in Public Institutions in Zambia. African Journal of Commercial Studies,, 6(2), p. 71–79. [Google Scholar] [Crossref]

20. KPMG, 2020. The time has come: The KPMG survey of sustainability reporting 2020. KPMG, s.l.: KPGM international. [Google Scholar] [Crossref]

21. Kuasirikun & Sherer, 2004. [Google Scholar] [Crossref]

22. Lehner, O. & Harrer, T., 2019. Accounting for economic sustainability: environmental, social and governance perspectives",. Journal of Applied Accounting Research, 20(4), pp. 365-371. [Google Scholar] [Crossref]

23. Levac, D., Colquhoun, H. & O’Brien, K., 2010. Scoping Studies: Advancing the Methodology.. Implementation science : IS. 5. 69. 10.1186/1748-5908-5-69. . [Google Scholar] [Crossref]

24. Lungu, C. I., Caraiani, C. & Guse, R. G., 2008. Corporate Social and Environmental Reporting: Another Dimension for Accounting Information. [Google Scholar] [Crossref]

25. Martin Kabwe, Mwanaumo, E. & HenryChalu, 2020. Effect of corporate governance attributes on IFRS compliance: evidence from a developing country. Emerald Publishing Limited. [Google Scholar] [Crossref]

26. Mhagama, A. M., Shane, A. & Mundike, J., 2025. Role of environmental and social impact assessments in advancing sustainable development under mining activities: A case study of the Zambia mining sector. Volume 2, Issue 4, December 2025, 10086, 2(4), p. https://doi.org/10.1016/j.nexres.2025.100869Get rights and content. [Google Scholar] [Crossref]

27. Mpondela, D., 2019. Transparency and Accountability in Financial Reporting within Public Institutions in Zambia... Zambia Journal of Governance and Development,, 6(3), pp. 50-67.. [Google Scholar] [Crossref]

28. Musa, M. & N. G., 2021. Leadership Quality and Accountability in Zambian Public Financial Management.. Journal of Public Administration Research and Theory,, Volume 31(5), pp. , pp. 943-961.. [Google Scholar] [Crossref]

29. Ndemena, P., 2023. The Effect of CSR Disclosure on Corporate perfromance with respect to Mining companies in Zambia `. Management. [Google Scholar] [Crossref]

30. Nguyen, T. T. D., 2020. An empirical study on the impact of sustainability reporting on firm value. Journal of Competitiveness,, 12(3), p. 119–135. [Google Scholar] [Crossref]

31. Nicholls, J., 2020. "Integrating financial, social and environmental accounting",. Sustainability Accounting, Management and Policy Journal, 11(4), pp. 745-769. [Google Scholar] [Crossref]

32. Nkhata, C. & M. K., 2022. Capacity Building and Policy Frameworks for Financial Management in Zambia.. African Journal of Public Finance,, 4(1), pp. 34-45. [Google Scholar] [Crossref]

33. Olayemi, A. S. & Samuel, O. G., 2026. Stakeholder Theory. INTERNATIONAL JOURNAL OF RESEARCH AND INNOVATION IN SOCIAL SCIENCE (IJRISS), X(III), pp. 1511-1523. [Google Scholar] [Crossref]

34. Pham, D. C., Do, T. N. A., Doan, T. N. & Hong, T. X., 2021. The impact of sustainability practices on financial performance: empirical evidence from Sweden,. Cogent Business & Management, 8:1, 1912526, DOI: 10.1080/23311975.2021.1912526 , Issue To link to this article: https://doi.org/10.1080/23311975.2021.1912526. [Google Scholar] [Crossref]

35. Phiri, L., 2017. Challenges Implementation of the Public Finance Management Act in Zambia.. Zambia Law Journal, pp. 75-90., pp. 75-90. [Google Scholar] [Crossref]

36. PwC Global Investor Survey, 2023. The State of Sustainability Reporting in Zambia, s.l.: PwC. [Google Scholar] [Crossref]

37. Qian, W. T. C. & Belal, A., 2021. orcid.org/0000-0001-6144-8907 (2021) Social and environmental accounting in developing countries: contextual challenges and insights.. Accounting, Auditing and Accountability Journal, , 34(5), pp. 1021-1050. ISSN 0951-3574 . [Google Scholar] [Crossref]

38. Rinaldi, L. U. J. & de Villiers, 2018. valuating the integrated reporting journey: insights, gaps and agendas for future research.. Accounting, Auditing & Accountability Journal, 31(5), pp. 1294-1318. [Google Scholar] [Crossref]

39. Sakuwawa, S., 2022, . ESG disclosure + Reporting, Corporate Governance, Financial services,. AGM season 2022:. [Google Scholar] [Crossref]

40. Simpasa, C. M., 2020. Financial Management practices in public institutions:. A crytical analysis. Journal of Financial Studies,, pp. 123-140.. [Google Scholar] [Crossref]

41. Sindano, C. T., 2007. INVESTIGATION INTO CORPORATE SOCIAL REPORTING IN ZAMBIA MSC ACCOUNTING WITH FINANCE, Lusaka Zambia: s.n. [Google Scholar] [Crossref]

42. Singha, J. & Mohamad Sadiqb, K. K., 2019. Integrated Reporting: Challenges, Benefits and the Research Agenda. International Journal of Innovation, Creativity and Change, 7(8), pp. 1-17. [Google Scholar] [Crossref]

43. Suchman, M., 1995. Managing Legitimacy: Strategic and Institutional Approaches.. Academy of Management Review,, Issue 20. 571. 10.2307/258788., pp. 571-611. . [Google Scholar] [Crossref]

44. Sultana, R., 2017. “Application of environmental accounting reporting. European Scientific Journal January , 13(2 ), p. ISSN: 1857 – 7881. [Google Scholar] [Crossref]

45. The Companies Act., 2017. Companies Act , s.l.: Companies [No. 10 of 2017. [Google Scholar] [Crossref]

46. The Employment Code Act, .., 2019. Employment Code [No. 3 of 2019 77, Lusaka Zambia: National Assembly. [Google Scholar] [Crossref]

47. The Environmental Management Act, 2., 2011. Environmental Management, s.l.: [No. 12 of 2011   87. [Google Scholar] [Crossref]

48. The Mines aand Minerals Development Act., 2015. Mines and Minerals Development, [No. 11 of 2015 159: National Assembly. [Google Scholar] [Crossref]

49. The Securties Act, .., 2016. Securities [No. 41 of 2016 857, s.l.: s.n. [Google Scholar] [Crossref]

50. Tricco, A. et al., 2018. [Google Scholar] [Crossref]

51. Tricco, A. et al., 2018. PRISMA extension for scoping reviews (PRISMA-ScR): Checklist and explanation.. Annals of Internal Medicine. , Issue 169. 10.7326/M18-0850.. [Google Scholar] [Crossref]

52. Tseko, M. C., 2007. INVESTIGATION INTO CORPORATE SOCIAL REPORTING IN ZAMBIA, s.l.: s.n. [Google Scholar] [Crossref]

53. UN Trade and Development, .., 2023. Workshop on impact investing in Zambia and corporate sustainability reporting for the implementation of SDGs in Africa. Volume https://unctad.org/meeting/workshop-impact-investing-zambia-and-corporate-sustainability-reporting-implementation-sdgs. [Google Scholar] [Crossref]

54. Villier, d., Venter, E. & Hsiao, P., 2017. Integrated reporting: background, measurement issues, approaches and an agenda for future research”,. Accounting & Finance, 57(4), pp. 937-959. [Google Scholar] [Crossref]

55. ZiCA, 2023. Understanding “Sustainability/ESG Challenges” within the context of IFRS S1 and S2 adoption, Lusaka Zambia: ZiCA [Google Scholar] [Crossref]

• Board Characteristics and Environmental Disclosure; A Review of Literatures
• A Study of the Effectiveness of Risk Management Practices in Financial Loss Reduction in Zambian State-Owned Enterprises. A Case of Zambia Railways Limited (ZRL)
• Sustainability Disclosure and Performance of Firms in Nigeria
• Millennials and Buy Now Pay Later Adoption in Sabah: Trends, Determinants, and Insights from the Unified Theory of Acceptance and Use of Technology 2 and Perceived Risk Framework
• Governing Digital Transformation in Non-Governmental Organisations: How Board Governance and Leadership Behaviours Shape Sustainable Digital Transformation in Nigerian NGOs