CSR、ESG、財務業績、アナリスト行動のマッピング：書誌計量レビュー（1993–2023）
Mapping CSR, ESG, financial performance and analyst behavior: a bibliometric review (1993–2023) (原題)
Nesrine Bedoui, Ayman Ajina
🤖 gxceed AI 要約
日本語
1993年から2023年までの568件の文献を対象に、CSR・ESG・財務業績・アナリスト行動の研究動向を書誌計量分析で俯瞰。研究は断片的で、企業価値への影響、ESG開示、アナリストの役割が主要テーマ。ESG保証やアナリストのバイアスが新興分野。
English
A bibliometric review of 568 documents (1993-2023) maps the intellectual structure of research linking CSR, ESG, financial performance, and analyst behavior. Findings show fragmented literature with dominant streams on firm value, ESG disclosure, and analysts' role; emerging areas include ESG assurance and analyst bias.
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開示義務化や有報でのサステナビリティ情報開示が進む中、ESG情報とアナリスト行動の関係を整理した本レビューは、投資家対応や開示戦略の研究基盤として有用。
In the global GX context
Globally, this review consolidates fragmented ESG-financial performance literature, offering a structured research agenda that supports ISSB/CSRD implementation and investor-focused disclosure research.
👥 読者別の含意
🔬研究者:Provides a structured map of CSR/ESG-financial performance-analyst literature and identifies research gaps.
🏢実務担当者:Highlights the role of analysts in shaping ESG value, useful for investor relations and disclosure strategy.
🏛政策担当者:Offers a research agenda that can inform ESG disclosure regulation and market oversight.
📄 Abstract（原文）
This study investigates the evolution and intellectual structure of research linking corporate social responsibility (CSR), environmental, social and governance (ESG) practices, financial performance and financial analyst behavior. It aims to identify influential contributions, thematic clusters, and emerging trends in this interdisciplinary field. A bibliometric analysis was conducted using data retrieved from the Scopus database covering the period 1993–2023. The final dataset included 568 documents. Biblioshiny (R package Bibliometrix) was used for descriptive statistics, while VOSviewer was employed for science mapping, including co-citation, co-word, and collaboration networks. Thematic evolution was also examined across two time periods to capture the dynamics of the field. Results reveal that while CSR, ESG, financial performance, and analyst coverage are increasingly studied, the literature remains fragmented. Dominant research streams focus on firm value implications of CSR, ESG disclosure practices and the role of financial analysts in shaping corporate sustainability. Emerging areas include ESG assurance and analyst bias. This study is the first to apply bibliometric methods to examine the intersection of sustainability, financial performance, and analyst behavior. It provides a structured overview of the field, identifies knowledge gaps and proposes a research agenda for scholars, investors and regulators.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/emjb-08-2025-0317first seen 2026-09-02 05:40:24 · last seen 2026-09-22 05:17:49
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