Conduct a methodology section for secondary research and analysis and discussion section including research gaps and suggestion how to contribute to the research gaps. Consider the following involved in the literature review:

• The International Financial Reporting Standards (ISSB) Foundation has issued two sustainability standards, focusing on sustainability-related financial information and climate-related disclosures, which auditors treat as "other information."
• Sustainability reporting is influenced by board size, independence, gender diversity, and financial expertise. Board size reflects a company's diversity, while independence is crucial for effectiveness. Gender diversity improves decision-making and financial reporting integrity, while financial expertise enhances analytical skills and company performance.
• A study on manufacturing reveals sustainability reporting positively impacts company performance, reduces risks, and increases market value, while highlighting the negative effects of tangible assets and financial leverage.
• Banks are recognizing the impact of sustainability on performance, recognizing the negative impact of sustainability reporting and adopting better policies to address environmental and social challenges.
• The ongoing debate on the relationship between financial performance and economic performance is ongoing, with neo-classical theory suggesting negative impacts and Porter theory suggesting increased EP leads to profit, efficiency, and shareholder wealth.
• Companies with high environmental performance and effective disclosure strategies minimize negative impacts, benefit from environmental improvement programs, and positively influence public perception through their financial, environmental, and disclosure strategies.
• A study reveals no significant impact of ESG indicators on Financial Performance in US companies, and a negative relationship between economic sustainability performance and market-based financial performance measures.