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サステナビリティ報告の決定要因：企業規模の役割－計量書誌学的分析

Determinants of sustainability reporting: the role of company size-a bibliometric analysis (原題)

Simona-Elena Drăgoiu, Mihail Bărănescu, Daniel Melinte

ジャーナル2026-08-01#ESGOrigin: Global対象セクター: cross_sector
DOI: 10.53486/dri2026.67
原典: https://doi.org/10.53486/dri2026.67

🤖 gxceed AI 要約

日本語

欧州の規制強化を背景に、企業規模がESG報告の質に与える影響を、Web of Scienceの469論文の計量書誌分析で検討。キーワード共起とネットワーク分析により、ESG開示、コーポレートガバナンス、透明性、企業特性などのテーマ群を特定し、企業規模の重要性が高まっていることを示した。

English

Against stricter European regulation, this bibliometric study of 469 Web of Science articles examines firm size as a determinant of ESG reporting quality. Using keyword co-occurrence and network analysis, it maps thematic clusters (ESG disclosure, governance, transparency) and shows exponential growth in research interest, highlighting the growing importance of firm size for reporting practices.

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開示義務化が迫る中、企業規模による開示の質の差は実務上の関心事。本分析は、規模の大小による開示対応の格差を理解する上での背景知識を提供し、中堅・中小企業の開示負担を考える政策議論にも示唆を与える。

In the global GX context

Globally, as ISSB and CSRD mandates expand, understanding how firm size shapes reporting quality is critical for regulators designing proportionate requirements. This bibliometric overview maps the research landscape, offering a foundation for scholars and policymakers examining size-based disparities in sustainability disclosure.

👥 読者別の含意

🔬研究者:Provides a structured map of the literature on firm size and sustainability reporting, useful for identifying research gaps and trends.

🏢実務担当者:Offers context on how company size influences reporting expectations, helping firms benchmark their disclosure practices against peers.

🏛政策担当者:Highlights the growing importance of firm size in reporting quality, informing discussions on proportionate regulation for SMEs.

📄 Abstract（原文）

Against the backdrop of increasingly stringent European regulation on sustainability, non-financial reporting has become a critical tool for companies and for corporate transparency. This study examines the role of company size as a determinant of the quality of ESG reporting and examines the interdependencies between financial performance indicators and transparency. This aim is to identify the intellectual structure, chronological development, and main thematic group that define this field within the Web of Science database. This study adopts a bibliometric analysis of a composite sample of primary research articles. The analysis was conducted using keywords co-occurrence and network analysis techniques with the help of Vosviewer. The data was segmented to highlight the distribution across Web of Science and the trends in the number of publications from 2020 to 2026. We conducted a systematic search of the Web of Science database using the following keywords: "sustainability reporting," "size," and "firm size", resulting in 469 articles. As a result, the temporal analysis indicates an exponential increase in interest. The bibliometric mapping also reveals several thematic clusters focused on ESG disclosure, corporate governance, transparency, and firm characteristics, highlighting the increasing importance of company size as a determinant of sustainability reporting practices. This article provided an overview of the intellectual structure of literature on sustainability reporting, highlighting the critical role that firm size plays in ensuring the quality and transparency of non-financial information.

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