Unveiling Research Trends in ESG Disclosure in the Age of Digitalization and AI: A Systematic and Bibliometric Review
デジタル化とAI時代におけるESG開示の研究動向：系統的・書誌計量レビュー (AI 翻訳)
Ahlam El Ferrad, Aya Klaffa, Mohamed Oudgou, Abdeslam Boudhar
🤖 gxceed AI 要約
日本語
PRISMAガイドラインに基づく系統的書誌計量レビューで、デジタル化・AIとESG開示の関連文献をScopusから分析。年56%の成長、中国への研究集中、アフリカの過少代表を指摘。デジタル化とAIはESG開示に正の影響を与え、情報品質・透明性向上や情報非対称性の低減が要因とされる。
English
A systematic bibliometric review following PRISMA guidelines examines the link between digitalization, AI, and ESG disclosure using Scopus data. It finds 56% annual growth, concentration in China, and underrepresentation of Africa. Digitalization and AI positively influence ESG disclosure through improved information quality, transparency, and reduced information asymmetry.
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開示や有報でのサステナビリティ情報開示が進む中、デジタル化・AI活用による開示品質向上は実務上の関心が高い。本レビューは日本企業の開示実務や今後の研究の方向性を示唆する。
In the global GX context
Globally, this review aligns with ISSB and CSRD trends, highlighting how digitalization and AI can enhance ESG disclosure quality. It provides a structured synthesis of determinants, useful for researchers and practitioners navigating evolving disclosure standards.
👥 読者別の含意
🔬研究者:Provides a structured map of the AI-ESG disclosure literature, identifying key determinants and research gaps.
🏢実務担当者:Highlights how digitalization and AI can improve ESG disclosure quality, informing corporate reporting strategies.
🏛政策担当者:Offers evidence on the role of digitalization in ESG disclosure, relevant for shaping disclosure regulations.
📄 Abstract（原文）
Conducted in accordance with the PRISMA guidelines, this systematic bibliometric review provides a structured examination of the literature on the link between digitalization, artificial intelligence (AI), and environmental, social, and governance (ESG) disclosure, focusing on the ways in which digitalization and artificial intelligence are likely to influence the disclosure of ESG of companies. The study employs a corpus drawn from the Scopus database. An observation of the interactions among several bibliometric indicators, depicted in statistical and graphical formats, illustrates the geographical distribution of publications, the influence of scientific journals, the evolution of keyword trends, and the organization of the field. The analysis indicates an estimated 56% annual growth in scientific output, along with a pronounced concentration of research activity in China. By contrast, regions such as Africa are underrepresented. Furthermore, the results highlight an overall positive and significant relationship between digitalization, artificial intelligence, and ESG disclosure. More specifically, the reviewed literature emphasizes the role of several explanatory factors, notably improved informational quality, transparency, and reduced information asymmetry, as well as the mediating effect of dynamic capabilities and innovation capabilities. This research offers an up-to-date and structured synthesis of the main determinants of the link between digitalization, artificial intelligence and ESG disclosure. In addition, it enriches the growing body of literature on the relationship between digitalization and sustainability. Specifically, it shows that digitalization can be a strategic tool for enhancing Environmental, Social, and Governance (ESG) disclosure.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/ijfs14080212first seen 2026-08-13 05:10:29
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