تحديات تبني وتطبيق تقارير الاستدامة في القطاع المصرفي: دراسة مراجعة منهجية للفترة 2018-2026 من منظور إدارة الأنظمة المرنة (SAP-LAP)

Adoption and Implementation Challenges of Sustainability Reporting in the Banking Sector: A Systematic Literature Review (2018-2026) from Flexible Systems Management Perspective (SAP-LAP)

Abstract

Purpose – This systematic review aims to classify and analyze challenges associated with adoption and implementation of sustainability reporting in the banking sector from Flexible Systems Management perspective, comparing developed and developing economies.
Design/methodology/approach – Following PRISMA 2020 protocol, 68 articles were extracted from Scopus and Web of Science (2018-2026). Search query combined sustainability reporting, ESG disclosure, GRI, ISSB with banking and financial institutions and barriers. Thematic coding was mapped onto SAP-LAP framework (Situation-Actor-Process-Learning-Action-Performance).
Findings – Thirty-two distinct challenges clustered into four flexibility gaps: (1) Regulatory Flexibility Gap (89%), (2) System/Informational Flexibility Gap (78%), (3) Organizational/Human Flexibility Gap (71%), and (4) Strategic Flexibility Gap (54%). Most recurrent: lack of unified mandatory framework and confusion GRI/SASB/TCFD/ISSB (69%), difficulties in measuring financed emissions Scope 3 Category 15 per PCAF (60%), and scarcity of personnel competent in both banking risk and ESG (57%). PwC-IIF Survey (2025) of 24 global banks ($18T assets) confirms 30% still rely on spreadsheets and 48% cite counterparty data as top challenge – indicating low informational flexibility.
Originality/value – First study to apply SAP-LAP to sustainability reporting in banking. Proposes Flexible Sustainable Reporting Model (FSRM) integrating Institutional Theory and Flexibility Theory. Provides roadmap for Central Bank of Sudan and MENA banks.