Sustainability Reporting as a Governance Tool for Sustainable Development Goals (SDGs): A Bibliometric and Content Analysis

Sheela Sundarasen (), Usha Rajagopalan and Beata Zyznarska-Dworczak
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Sheela Sundarasen: Department of Accounting, Prince Sultan University, Riyadh 12435, Saudi Arabia
Usha Rajagopalan: Department of Accounting, Prince Sultan University, Riyadh 12435, Saudi Arabia
Beata Zyznarska-Dworczak: Department of Accounting and Financial Audit, Poznan University of Economics and Business, al. Niepodległości 10, 61-875 Poznań, Poland

Sustainability, 2025, vol. 17, issue 11, 1-16

Abstract: This study reviews and synthesizes the scholarly work on sustainability reporting as a governance tool in the Sustainable Development Goals (SDGs) framework. Bibliometrix R-package (Biblioshiny) and VosViewer are utilized to examine the descriptive and thematic outcomes using 148 articles from the Web of Science database. In contrast to previous bibliometric reviews, this study not only maps the broader landscape of the literature but also provides an in-depth exploration of three emerging thematic areas, offering a more nuanced understanding of the evolving discourse on corporate sustainability. Network visualization of keywords unveils three core themes within this research domain: Theme 1: sustainability reporting as a governance mechanism; Theme 2: the intersection of sustainable development goals (SDGs) and corporate sustainability; and Theme 3: the performance-accountability paradox in sustainability disclosure, which facilitated the identification of potential future research directions. The research outcome could contribute to institutional policies on sustainability reporting, highlighting (1) the importance of corporate governance in guiding businesses on policies and practices in sustainability reporting and mobilizing collective efforts among stakeholders on sustainability reporting, and (2) the awareness of using it as a platform to enhance the implementation of SDGs. This study underscores sustainability reporting as a disclosure mechanism and a pivotal governance tool for guiding institutional alignment with the SDGs.

Keywords: sustainability reporting; sustainable development goals; governance; bibliometrics analysis; cluster/thematic analysis (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2025
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