Environmental Sustainability Reporting: A Systematic and Bibliometric Review of Two Decades of Research
環境サステナビリティ報告：20年間の研究の体系的・計量書誌学的レビュー (AI 翻訳)
Elena Rivo-López, Mónica Villanueva-Villar, Carmen Pardo-López, Mónica Cortés-García
🤖 gxceed AI 要約
日本語
本研究は、2005年から2024年までの環境サステナビリティ報告に関する257件の論文をScopusとWOSから収集し、書誌分析と文献レビューを組み合わせたハイブリッドレビューを実施した。その結果、環境サステナビリティ報告研究は「サステナビリティ会計」「サステナビリティ報告とガバナンス」「環境パフォーマンス」「環境開示」の4つのクラスターに分類された。また、コーポレートガバナンスや組織文化が報告実践に与える影響が明らかになった。今後の研究の方向性と実務への示唆を提供している。
English
This study presents a hybrid literature review combining bibliometric mapping and structured review of 257 articles on environmental sustainability reporting from 2005 to May 2024. It identifies four research clusters: sustainability accounting, sustainability reporting and governance, environmental performance, and environmental disclosure. The review highlights the influence of corporate governance, organizational culture, and firm characteristics on reporting practices. It offers a synthesis of academic literature and identifies key trends and research gaps to guide future 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
本レビューは欧州のCSRDなど国際的な動向を包括的に示しており、日本企業がSSBJや有報での開示強化を進める上で、グローバルな研究の蓄積を理解するのに有用である。特にサステナビリティ報告の4つのクラスター分類は、日本の開示実務において重点領域を特定する参考となる。
In the global GX context
This review synthesizes two decades of research on environmental sustainability reporting, offering a structured overview of key clusters and methodological advances. It is valuable for global scholars and practitioners as it identifies trends and gaps, particularly in light of the push from the EU Corporate Sustainability Reporting Directive (CSRD) and other regulations.
👥 読者別の含意
🔬研究者:Researchers can use this review to identify underexplored areas in environmental sustainability reporting and position future studies within the four identified clusters.
🏢実務担当者:Practitioners in sustainability reporting can leverage the insights on governance and cultural influences to improve the quality and strategic value of their reports.
🏛政策担当者:Policymakers can understand the academic consensus on reporting practices and use the findings to inform regulatory frameworks such as the CSRD.
📄 Abstract（原文）
Abstract Environmental sustainability is a global concern for governments, companies, investors and consumers. The efforts made by companies to improve sustainability are reflected in their reports. In this sense, the new European Directive on corporate sustainability reporting pushes for ESG indicators to become key information for managers. This study presents a hybrid literature review that combines bibliometric mapping with a structured review of the most influential contributions on environmental sustainability reporting. The objective is to review the publications to identify academic trends, relevance, relationships and methodological advances on the subject. A total of 257 articles on environmental sustainability reporting were located and analysed from the Scopus and WOS databases from 2005 to May 2024. The paper grouped environmental sustainability reporting research into four clusters: sustainability accounting, sustainability reporting and governance, environmental performance and environmental disclosure. The in-depth review of the most cited contributions highlights the influence of corporate governance, organizational culture, and firm characteristics on sustainability reporting practices. This article offers a synthesis of the academic literature and identifies key trends and research gaps to guide future studies and support organizations in enhancing the quality, transparency and strategic value of their environmental sustainability reports.
🔗 Provenance — このレコードを発見したソース
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。