← 論文一覧に戻る

ESG Disclosure Research: A Bibliometric Analysis of Sustainability Reporting Trends

ESG開示研究：サステナビリティ報告トレンドの計量書誌学的分析 (AI 翻訳)

Loso Judijanto

West Science Social and Humanities Studies📚 査読済 / ジャーナル2026-07-30#ESGOrigin: Global
DOI: 10.58812/wsshs.v4i07.3009
原典: https://doi.org/10.58812/wsshs.v4i07.3009

🤖 gxceed AI 要約

日本語

本研究はScopusデータを用いた計量書誌学的手法により、ESG開示研究の知的構造とトレンドを分析。主要テーマとしてサステナビリティ報告、ESGパフォーマンス、コーポレートガバナンスを特定し、近年はESG規制、グリーンウォッシング、サステナブルファイナンスへの関心が高まっていることを示す。

English

This study uses bibliometric methods on Scopus data to map the intellectual structure and trends in ESG disclosure research. It identifies core themes like sustainability reporting, ESG performance, and governance, and highlights emerging topics such as ESG regulation, greenwashing, and sustainable finance, offering a comprehensive overview for researchers.

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開示基準の適用が迫る中、本分析はESG開示研究の全体像と今後の論点（報告の信頼性、デジタル化）を整理しており、実務者や研究者が国際的な研究動向を把握する上で有用。

In the global GX context

With ISSB and CSRD shaping global disclosure, this bibliometric review provides a structured map of ESG disclosure research, highlighting regulatory shifts and emerging themes like greenwashing and digital reporting, valuable for scholars and standard-setters.

👥 読者別の含意

🔬研究者:Provides a comprehensive map of ESG disclosure research, identifying key themes and future research directions.

🏢実務担当者:Offers insights into evolving ESG reporting trends and standards, useful for aligning corporate disclosure strategies.

🏛政策担当者:Highlights the growing focus on ESG regulation and standardization, informing policy development.

📄 Abstract（原文）

The importance of Environmental, Social, and Governance (ESG) disclosure has been gaining prominence owing to the growing sustainability concerns across the globe. The objective of this study is to analyze the intellectual structure, evolution of research, and trends emerging in ESG disclosure literature. Data have been gathered from the Scopus database on the basis of the use of suitable keywords for ESG disclosure, sustainability reporting, and corporate sustainability. Bibliometric analysis techniques such as publication trend analysis, citation analysis, keyword co-occurrence analysis, thematic evolution analysis, density visualization, and collaboration network analysis have been performed using VOSviewer. Results show that there is a notable trend in the area of ESG disclosure literature owing to increased adoption of sustainability standards and regulations as well as sustainable investments. It has been found that the major themes in the area of ESG disclosure include sustainability reporting, ESG, sustainable development, corporate governance, and ESG performance. Furthermore, recent research trends have shifted toward emerging issues such as ESG regulation, greenwashing, sustainable finance, firm value, and investor responses. Citation analysis identifies mandatory sustainability reporting, ESG performance, governance mechanisms, and the financial implications of ESG disclosure as the primary intellectual foundations of the field. Collaboration analysis demonstrates that ESG disclosure research has expanded globally, with significant contributions from countries such as the United States, India, Italy, Indonesia, and European nations. This study contributes to the ESG literature by mapping the current research landscape, identifying influential contributions, and highlighting future research opportunities related to ESG standardization, reporting credibility, digital sustainability reporting, and sustainable corporate strategies.

🔗 Provenance — このレコードを発見したソース

🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。

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。