Purpose – The purpose of this paper is to systematise the research field of sustainability reporting. The authors contribute to closing this research gap and, on the basis of this systematisation, address the research question of what are the drivers of sustainability reporting. Design/methodology/approach – The paper systematically reviews existing studies and analyses drivers of sustainability reporting using a qualitative approach. The authors intend to demonstrate and discuss the wide range of approaches used in literature. Findings – The review suggests that firm size, media visibility and ownership structure are the most important drivers of the disclosure of sustainability reports, while corporate governance only seems to have an influence on the existence of audit or sustainability committees. In contrast, other determinants such as profitability, capital structure, firm age or board composition as an indicator of corporate governance do not show a clear tendency. Originality/value – The authors systemise the research field related to sustainability reporting to give an overview of the current research landscape that is not influenced by environmental or social reporting and discuss the identified determinants and the related variables. This results in a comprehensive report of what is known and unknown about the questions addressed in the systematic review.