Uncovering the sustainability reporting: bibliometric analysis and future research directions

Pooja Mishra () and Kishore Kumar ()
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Pooja Mishra: GLA University
Kishore Kumar: Christ (Deemed to be University), Delhi NCR Campus

International Journal of Disclosure and Governance, 2024, vol. 21, issue 4, No 2, 520-542

Abstract: Abstract In the past two decades, corporate sustainability reporting has witnessed tremendous growth and garnered a lot of attention among scholars, and practitioners around the world. It is no longer a matter of choice for companies due to immense pressure from various stakeholders to adopt sustainability practices. This article aims to analyze key research themes in Sustainability Reporting and its disclosure from 2002 to 2022, assess their impact, track field evolution, and identify emerging areas for future study. The data have been collected from the SCOPUS database using relevant keywords and utilized VOSviewer and Biblioshiny tools for bibliometric analysis, including citation trends, authorship patterns, and keyword frequency. This study reveals a surge in scholarly literature since 2012, with prominent clusters in sustainable development, sustainability, decision-making, and stakeholder engagement. “CSR” emerges as the dominant keyword. This study presents a comprehensive evaluation of existing scholarly work in the field of sustainability reporting, highlights emerging trends, and suggests future research directions in corporate sustainability. It also provides practical implications for organizations, policymakers, and stakeholders, bridging the theory–practice gap and enhancing research’s practical value.

Keywords: Sustainability reporting; Sustainability disclosure; Bibliometric analysis; Sustainable development (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1057/s41310-023-00216-1

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