ESG開示研究のマッピング：組織のサステナビリティシステム開発の視点から
Pemetaan Penelitian Pengungkapan ESG: Perspektif Untuk Pengembangan Sistem Keberlanjutan Organisasi (原題)
Uswatun Hasanah, Ahmad Yudhira
🤖 gxceed AI 要約
日本語
本研究は、2004年から2025年までのScopus収録文献を対象に、ESG開示研究の動向を計量書誌学的手法で分析した。VOSviewerを用いて共起ネットワークを可視化し、4つの主要テーマクラスター（ガバナンスと財務業績、CSRとサステナビリティ、企業戦略と産業業績、サステナビリティ報告の理論的基盤）を特定した。年成長率15.6%で、国際共同研究が30%超を占める。概念の進化は、報告中心から戦略的サステナビリティと価値創造へのシフトを示している。
English
This study maps ESG disclosure research trends using bibliometric analysis of Scopus publications from 2004 to 2025. Using VOSviewer, it identifies four major thematic clusters: governance and financial performance, CSR and sustainability, corporate strategy and industrial performance, and theoretical foundations of sustainability reporting. With an annual growth rate of 15.6% and over 30% international collaboration, the conceptual evolution shows a shift from reporting-focused studies toward strategic sustainability and value creation.
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開示基準の適用が始まり、ESG情報の統合的開示が求められている。本論文のテーマクラスター分析は、日本企業がESG報告を戦略的価値創造に結び付ける際の参考になる。ただし、日本固有の文脈（有報や統合報告書）には直接触れていない。
In the global GX context
Globally, ESG disclosure is evolving with ISSB and CSRD frameworks. This bibliometric mapping provides a comprehensive overview of research trends, highlighting the need for integrated ESG reporting. It offers a useful reference for scholars and practitioners developing evidence-based reporting frameworks that align with global standards.
👥 読者別の含意
🔬研究者:ESG開示研究の全体像とテーマの進化を把握するための俯瞰的なマップを提供する。
🏢実務担当者:ESG報告の戦略的統合の重要性を示すエビデンスとして活用できる。
🏛政策担当者:ESG開示の国際的な研究動向を理解し、基準策定の参考にできる。
📄 Abstract（原文）
Purpose – This study aims to map the main research trends in the literature on Environmental, Social, and Governance (ESG) disclosure and to identify the dominant themes and core thematic clusters based on Scopus-indexed publications from 2004 to 2025. It also examines the evolution of conceptual relationships to understand how the focus of ESG disclosure research has developed over time. Novelty – The novelty of this study lies in its comprehensive bibliometric mapping using VOSviewer to visualize the intellectual structure and thematic evolution of ESG disclosure. This research highlights the limited integration of the environmental, social, and governance dimensions, which are still frequently examined separately in the existing literature. Methods – This study employs a bibliometric approach using publication data retrieved from the Scopus database. Descriptive analysis is used to examine publication growth, authorship, and citation patterns, while scientific mapping is conducted through co-occurrence and network visualization techniques using VOSviewer. Findings – The analysis reveals 681 publications across 277 journal sources, with an annual growth rate of 15.6%. International collaboration exceeds 30%, indicating a globally connected research landscape. Keyword mapping identifies four major thematic clusters: governance and financial performance; corporate social responsibility and sustainability; corporate strategy and industrial performance; and theoretical foundations of sustainability reporting. Dominant keywords such as corporate social responsibility, sustainability, and financial performance reflect the strategic orientation of ESG disclosure research. Conceptual evolution shows a shift from reporting-focused studies toward strategic sustainability and value creation. Limitations and Implications – This study is limited to Scopus data and quantitative analysis. The findings offer valuable insights for scholars and practitioners to develop more integrated, evidence-based ESG reporting frameworks.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.36490/jmdb.v4i2.2366first seen 2026-09-01 04:58:17 · last seen 2026-09-21 04:31:07
🔔 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。