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Sustainability reporting through environmental, social, and governance: a bibliometric review

Research on sustainability reporting is becoming increasingly important. Despite the growing body of literature on sustainability reporting, little is known about its past trends and how research areas might evolve in the future. Recognizing and understanding the research trend related to sustainabi...

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Main Authors:	Mathew Kevin Bosi, Nelson Lajuni, Avnner Chardles Wellfren, Thien, Sang Lim
Format:	Article
Language:	English
Published:	MDPI 2022
Subjects:	H1-99 Social sciences (General) HC10-1085 Economic history and conditions
Online Access:	https://eprints.ums.edu.my/id/eprint/42362/2/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/42362/ https://doi.org/10.3390/su141912071
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id	my.ums.eprints.42362
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spelling	my.ums.eprints.423622024-12-23T03:13:27Z https://eprints.ums.edu.my/id/eprint/42362/ Sustainability reporting through environmental, social, and governance: a bibliometric review Mathew Kevin Bosi Nelson Lajuni Avnner Chardles Wellfren Thien, Sang Lim H1-99 Social sciences (General) HC10-1085 Economic history and conditions Research on sustainability reporting is becoming increasingly important. Despite the growing body of literature on sustainability reporting, little is known about its past trends and how research areas might evolve in the future. Recognizing and understanding the research trend related to sustainability reporting will enable future researchers to plan and conduct research that is of high interest and impact in terms of both readership and citations. This study examines a large body of literature on environmental, social, and governance (ESG) and sustainability reporting over the last 24 years (1998–2022). The study used bibliometric analysis using VOSviewer software to perform publication trends, citation analysis, and keyword mapping analysis. Data for the analysis was extracted from the online database Scopus on 24 April 2022. Uniquely, the study also employed the Gephi technique, version 0.9.5 of bibliometric analysis, to uncover past ESG research trends and sustainability reports and predict how the content of these study areas will evolve in the future. Based on a sample size of 358 articles, most publications were published in English and in open-access journals. The resultant outcomes of the Gephi technique show that the ESG and sustainability reports can be merged into four clusters. The first cluster points out that corporate social responsibility (CSR) and sustainability reporting now have a stronger social focus as they focus on benefits and environmental impacts. The second cluster focuses on benefits and corporate social responsibility rewards. The third cluster emphasizes the cost of equity and ESG disclosure. Finally, the fourth cluster emphasizes the cost of capital and governance in CSR. The research cluster’s discovery sheds light for future researchers in planning and designing future research focuses. MDPI 2022 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/42362/2/FULL%20TEXT.pdf Mathew Kevin Bosi and Nelson Lajuni and Avnner Chardles Wellfren and Thien, Sang Lim (2022) Sustainability reporting through environmental, social, and governance: a bibliometric review. Sustainability, 14. pp. 1-22. https://doi.org/10.3390/su141912071
institution	Universiti Malaysia Sabah
building	UMS Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaysia Sabah
content_source	UMS Institutional Repository
url_provider	http://eprints.ums.edu.my/
language	English
topic	H1-99 Social sciences (General) HC10-1085 Economic history and conditions
spellingShingle	H1-99 Social sciences (General) HC10-1085 Economic history and conditions Mathew Kevin Bosi Nelson Lajuni Avnner Chardles Wellfren Thien, Sang Lim Sustainability reporting through environmental, social, and governance: a bibliometric review
description	Research on sustainability reporting is becoming increasingly important. Despite the growing body of literature on sustainability reporting, little is known about its past trends and how research areas might evolve in the future. Recognizing and understanding the research trend related to sustainability reporting will enable future researchers to plan and conduct research that is of high interest and impact in terms of both readership and citations. This study examines a large body of literature on environmental, social, and governance (ESG) and sustainability reporting over the last 24 years (1998–2022). The study used bibliometric analysis using VOSviewer software to perform publication trends, citation analysis, and keyword mapping analysis. Data for the analysis was extracted from the online database Scopus on 24 April 2022. Uniquely, the study also employed the Gephi technique, version 0.9.5 of bibliometric analysis, to uncover past ESG research trends and sustainability reports and predict how the content of these study areas will evolve in the future. Based on a sample size of 358 articles, most publications were published in English and in open-access journals. The resultant outcomes of the Gephi technique show that the ESG and sustainability reports can be merged into four clusters. The first cluster points out that corporate social responsibility (CSR) and sustainability reporting now have a stronger social focus as they focus on benefits and environmental impacts. The second cluster focuses on benefits and corporate social responsibility rewards. The third cluster emphasizes the cost of equity and ESG disclosure. Finally, the fourth cluster emphasizes the cost of capital and governance in CSR. The research cluster’s discovery sheds light for future researchers in planning and designing future research focuses.
format	Article
author	Mathew Kevin Bosi Nelson Lajuni Avnner Chardles Wellfren Thien, Sang Lim
author_facet	Mathew Kevin Bosi Nelson Lajuni Avnner Chardles Wellfren Thien, Sang Lim
author_sort	Mathew Kevin Bosi
title	Sustainability reporting through environmental, social, and governance: a bibliometric review
title_short	Sustainability reporting through environmental, social, and governance: a bibliometric review
title_full	Sustainability reporting through environmental, social, and governance: a bibliometric review
title_fullStr	Sustainability reporting through environmental, social, and governance: a bibliometric review
title_full_unstemmed	Sustainability reporting through environmental, social, and governance: a bibliometric review
title_sort	sustainability reporting through environmental, social, and governance: a bibliometric review
publisher	MDPI
publishDate	2022
url	https://eprints.ums.edu.my/id/eprint/42362/2/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/42362/ https://doi.org/10.3390/su141912071
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score	13.223943

Sustainability reporting through environmental, social, and governance: a bibliometric review

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