This review paper is an attempt to study and understand the relationship between corporate characteristics and sustainability disclosure through a critical review of various research studies across the world. The paper has reviewed and analysed literature from different countries around the world to develop an overall understanding on various determinants (corporate characteristics) affecting sustainability disclosure and also different methods adopted to analyse the same. Although research in this area has produced mixed results on the positive or negative relationship between various corporate characteristics and sustainability disclosure but a detailed review has identified a few significant variables like profitability, leverage, size, internationality, auditing by Big 4 auditing firms, presence of CSR committee and industry type that affect sustainability disclosure of corporations