Sustainability committee and sustainable performance a systermatic literrature review

Abstract

Sustainability committees (CSRC) and sustainable performance (SUP) have garnered considerable interest in both professional circles and academic discourse. This heightened attention stems from their crucial role in tackling environmental challenges intertwined with the broader concept of sustainability. Recent inquiries delving into the nexus between CSRC and SUP have also proliferated; however, these explorations often appear fragmented and lack a cohesive framework. Our research undertakes a systematic literature review (SLR) to illuminate more clearly the potential interplay between CSRC and SUP, thereby furnishing a comprehensive overview of this subject matter. We gathered relevant data from the Scopus database, utilizing the VOS viewer application to enhance the visual representation of our findings. After adhering to the PRISMA flowchart, we meticulously examined fifteen scholarly articles. Our investigation uncovers three principal themes concerning the association between CSRC and SUP: 1) the impact of CSRC on SUP; 2) the effect of SUP on CSRC; and 3) the regulatory function of CSRC. Lastly, we also outline avenues for future research in this domain. Research purpose: This systematic literature review aims to comprehensively synthesize and critically evaluate the existing academic literature on the relationship between sustainability committees and sustainable performance. The study seeks to identify key themes, theoretical underpinnings, empirical findings, and gaps in current research to provide a holistic understanding of this critical corporate governance mechanism. Research motivation: Despite the growing importance of sustainability in corporate strategy and performance, the specific role and impact of dedicated sustainability committees on achieving sustainable outcomes remain underexplored and fragmented across various studies. This research is motivated by the need to consolidate diverse findings, clarify the mechanisms through which these committees influence performance, and highlight areas for future investigation to better inform corporate governance practices and academic discourse. Research design, approach, and method: This study employs a systematic literature review methodology, adhering to established guidelines (e.g., PRISMA process). A comprehensive search strategy will be implemented across academic Scopus and Google Scholar databases using a predefined set of keywords related to ("sustainability committee" OR "CSR committee") AND ("sustainab* performance" OR "CSR* performance" OR "social perfor*" OR "environmental perfor*" OR "economi* perfor*" OR "financ* perfor*" OR "green perfor*" OR "workplace perfor*" OR "firm perfor" OR "ESG perfor*"). Identified articles will undergo a rigorous screening process based on inclusion/exclusion criteria, followed by data extraction and thematic analysis to synthesize findings and identify future research indirections. Main findings: This review of 15 articles (2018-2025) from Scopus and Google Scholar reveals three emerging themes on CSRC and SUP: ‘the influence of CSRC on SUP’ (10 studies), ‘the influence of SUP on CSRC’ (1 study), and ‘CSRC as a regulator’ (4 studies). A key finding from Theme 1 is that CSRCs may fail to bolster performance without adequate resources. Furthermore, CSR strategy and environmental management practices serve as crucial conduits, mediating the conversion of CSRC value into sustainable performance. Practical/managerial implications: This study underscores that establishing a CSRC alone is insufficient; committees must be adequately resourced and strategically aligned to drive sustainable performance. Managers should prioritize developing clear CSR strategies and robust environmental management practices as crucial conduits for CSRC effectiveness. In Vietnam, there's a critical need for localized research to inform corporate sustainability. Policymakers should consider mandating international ESG reporting standards (GRI, SASB, ISSB) and implement strong monitoring against "greenwashing." Companies must strengthen internal governance, including independent and competent sustainability committees, to ensure sustainability efforts deliver tangible value, transparency, and accountability, enhancing competitiveness and attracting responsible investment.