Journal of Management and Business Solutions 3092-7226 In Press 2027 05 01 Identifying the Components of Sustainability Reporting in the Cosmetics and Personal Care Industry Identifying the Components of Sustainability Reporting in the Cosmetics and Personal Care Industry 1 16 EN Journal Article 2026 04 13 <p>Sustainability reporting is considered a key instrument for increasing transparency, promoting social responsibility, and improving organizational performance in the cosmetics and personal care industry. The purpose of this study was to identify the main components of sustainability reporting in this industry and to present an integrated framework. The research method was based on a systematic review of domestic and international studies, and the data were collected from scientific sources and relevant reports. The findings indicate that sustainability reporting is a multidimensional process influenced by the environment and legal requirements, organizational structure and management, the quality and transparency of financial reporting, and social responsibility and innovation. The results of the study present a four-component framework consisting of “environment and institutional framework,” “organizational structure and management,” “financial and sustainability performance and reporting,” and “social responsibility and innovation,” which can help companies operating in the cosmetics and personal care industry design and implement their sustainability policies and practices in a comprehensive and targeted manner. This framework also provides a basis for future research in the field of accounting and sustainability reporting.</p> https://www.journalmbs.com/index.php/jmbs/article/download/375/325