The Evolution of Disclosure Practices: A Bibliometric Mapping of Voluntary and Mandatory Disclosures Across International Contexts
開示慣行の進化：国際的文脈における任意開示と強制開示の計量書誌学的マッピング (AI 翻訳)
Nur Zharifah Che Adenan, Roshima Haji Said, Syahiza Arsad
🤖 gxceed AI 要約
日本語
本研究は、2010年から2025年までの国際的な会計文献における任意開示と強制開示の進化、テーマ傾向、知的構造を計量書誌学的に分析した。Scopusデータベースから1,196件の文献を抽出し、引用分析、キーワード共起マッピング、ネットワーク可視化を実施。その結果、開示研究は3つの段階を経て発展し、現在は持続可能性、ESG、統合報告が中心テーマとなっている。米国、英国、オーストラリアが主要な貢献国である一方、マレーシア、インドネシア、中国などの新興国も増加傾向にある。
English
This study uses bibliometric analysis to examine the evolution of voluntary and mandatory disclosure practices in international accounting literature from 2010 to 2025, covering 1,196 records from Scopus. It identifies three phases of development, with recent focus on sustainability, ESG, and integrated reporting. Key contributors are the US, UK, and Australia, with emerging representation from Malaysia, Indonesia, and China. The study highlights trends in digitalization and technology-driven reporting, recommending future research on underrepresented regions and disclosure quality.
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によるサステナビリティ開示基準の策定や有報への統合が進んでおり、本論文が示す国際的な開示の進化（任意から強制、ESG統合）は、日本の開示制度設計や企業対応に重要な示唆を与える。特に、デジタル化やAIの活用が今後のテーマとして示唆されている点は、日本企業の開示実務にも参考となる。
In the global GX context
This bibliometric overview provides a roadmap of how disclosure practices have evolved globally, particularly the shift from voluntary to mandatory and the integration of ESG issues. For global audiences, it contextualizes current regulatory developments (e.g., ISSB, CSRD) within a broader research landscape and highlights emerging themes like digitalization and technology-driven reporting that are likely to shape future disclosure infrastructure.
👥 読者別の含意
🔬研究者:Provides a comprehensive bibliometric mapping of disclosure research, identifying key themes, phases, and emerging areas like AI in reporting.
🏢実務担当者:Offers a high-level perspective on global disclosure trends that can inform corporate reporting strategies and benchmarking.
🏛政策担当者:Highlights the international convergence toward mandatory sustainability disclosure and the role of technology, useful for policy design.
📄 Abstract（原文）
This study presents a bibliometric analysis of voluntary and mandatory disclosure practices to examine their evolution, thematic trends, and intellectual structures within the international accounting literature. Using data extracted from the Scopus database covering publications between 2010 and 2025, a total of 1,196 records were analyzed through bibliometric techniques, including citation analysis, keyword co-occurrence mapping, and network visualization. Tools such as Harzing’s Publish or Perish and VOSviewer were employed for data cleaning, standardization, and visualization. The findings reveal three distinct phases in the development of disclosure research: an initial formative stage (2010–2015) focused on financial reporting and information asymmetry, an expansion stage (2016–2020) driven by regulatory reforms such as the EU Directive on non-financial disclosure, and a consolidation stage (2021–2025) marked by rapid growth in sustainability, ESG, and integrated reporting studies. The analysis identifies the United States, the United Kingdom, and Australia as the most active contributors, while emerging economies such as Malaysia, Indonesia, and China are increasingly represented. Keyword mapping highlights key themes, including corporate governance, sustainability, firm performance, and legitimacy, while also pointing to emerging areas such as digitalization, artificial intelligence, and technological innovation in disclosure practices. The study concludes that disclosure research has matured into a dynamic, interdisciplinary field shaped by regulatory, market, and societal forces. Limitations include reliance on a single database and the exclusion of qualitative dimensions. Future research is recommended to explore underrepresented regions, assess disclosure quality, and investigate technology-driven reporting practices.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.22610/imbr.v17i4(i).4769first seen 2026-05-05 19:08:36
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