Bibliometric Analysis of ESG Disclosure
DOI:
https://doi.org/10.58812/sdi.v2i02.3020Keywords:
ESG Disclosure, Environmental Social Governance, Sustainability Reporting, Bibliometric Analysis, VOSViewerAbstract
Environmental, Social, and Governance (ESG) disclosure has become an increasingly important research area due to growing demands for corporate transparency, sustainable business practices, and responsible investment decisions. This study aims to examine the development, intellectual structure, and emerging research trends in ESG disclosure literature using a bibliometric analysis approach. Data were collected from the Scopus database by identifying relevant publications related to ESG disclosure, sustainability reporting, and corporate sustainability. The collected documents were analyzed using VOSviewer to perform keyword co-occurrence analysis, citation analysis, co-authorship analysis, institutional collaboration analysis, and country collaboration mapping. The findings reveal that ESG disclosure research has experienced substantial growth and is primarily focused on themes related to ESG practices, sustainability reporting, corporate social responsibility, financial performance, stakeholder theory, and corporate governance. Influential studies indicate that ESG disclosure plays an important role in enhancing corporate value, improving transparency, reducing information asymmetry, and strengthening stakeholder relationships. The thematic evolution analysis further demonstrates a transition from conventional sustainability reporting toward emerging research areas involving artificial intelligence, machine learning, carbon disclosure, ESG performance measurement, and sustainable investment. The collaboration analysis highlights the dominant contributions of countries such as China, the United States, the United Kingdom, India, and Italy, reflecting the global and interdisciplinary nature of ESG disclosure research. This study contributes to the existing literature by mapping the knowledge structure of ESG disclosure and identifying future research opportunities related to digital ESG assessment, regulatory harmonization, and sustainable corporate value creation.
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