A Bibliometric Analysis of ESG Reporting and Corporate Performance: Trends, Themes, and Gaps
ESG報告と企業業績の計量書誌学的分析：動向、テーマ、ギャップ (AI 翻訳)
Gupta, Gauri, Joshi, Rinki, Vaishali
🤖 gxceed AI 要約
日本語
本研究は2016～2024年のESG報告と企業業績に関する文献を計量書誌学的に分析。共著、共引用、書誌結合などの手法で知的構造を可視化し、ESG開示と戦略目標の収束や課題を明らかにした。業界別指標や縦断研究の必要性を指摘。
English
This bibliometric study analyzes ESG reporting and corporate performance literature (2016-2024) using co-authorship, co-citation, and bibliographic coupling. It maps the intellectual structure, revealing a convergence between sustainability disclosure and strategic objectives, and identifies gaps such as industry-specific metrics and longitudinal studies.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJ基準の策定や有報でのサステナビリティ情報開示義務化が進んでおり、ESGと企業業績の関連性を整理した本レビューは、開示実務の方向性を検討する上で参考になる。
In the global GX context
With ISSB, CSRD, and SEC climate rules pushing ESG disclosure globally, this review provides a bird's-eye view of the academic evidence on ESG–performance links, helping scholars and practitioners identify robust findings and methodological gaps.
👥 読者別の含意
🔬研究者:Identifies key authors, institutions, and research clusters; useful for positioning future ESG-performance studies.
🏢実務担当者:Provides a high-level landscape of how ESG reporting correlates with corporate outcomes, aiding metric selection.
🏛政策担当者:Highlights trends and gaps that could inform regulatory design and harmonization of ESG disclosure standards.
📄 Abstract（原文）
Abstract This study explores the evolving relationship between Environmental, Social, and Governance (ESG) disclosure and corporate performance using a bibliometric approach. Because ESG reporting has gained increasing importance among investors, regulators, and stakeholders, understanding its impact on business outcomes has become critical. The research analyzes the literature from 2016 to 2024, extracted from the Scopus database, to provide a comprehensive overview of scholarly developments in this domain. Through descriptive and performance analyses, the study identifies key trends, influential authors, leading institutions, and highly cited publications that have shaped the ESG-performance discourse. Advanced bibliometric techniques, such as co-authorship analysis, bibliographic coupling, citation, and co-citation analysis, are employed to map the intellectual structure and collaboration patterns within the field. The findings reveal a growing convergence between sustainability reporting and strategic corporate objectives, highlighting both positive performance correlations and unresolved challenges. The study concludes by outlining key research gaps, methodological limitations, and future directions, including the need for industry-specific ESG metrics and longitudinal performance studies. This study contributes to the academic and practical understanding of ESG's strategic relevance, offering valuable insights for policymakers, corporate leaders, and scholars interested in responsible business practices and long-term value creation.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.5281/zenodo.15771510first seen 2026-05-05 19:08:35
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