サステナビリティ報告の知的構造と新興トレンドのマッピング：文献計量分析
Mapping the Intellectual Structure and Emerging Trends in Sustainability Reporting: A Bibliometric Analysis (原題)
Tharsika Krishnasamy
🤖 gxceed AI 要約
日本語
ScopusデータとVOSviewerを用い、サステナビリティ報告研究の引用構造・出版動向・キーワード共起を文献計量分析した研究。2019年以降の出版急増、GRI・コーポレートガバナンス・開示枠組みへの関心、新興国での地域研究の増加を明らかにする。今後の方向として循環経済、AI駆動型報告、カーボンニュートラル、IFRSサステナビリティ開示基準を挙げる。
English
A bibliometric analysis of sustainability reporting research using Scopus data and VOSviewer, mapping citation patterns, publication trends, and keyword co-occurrence. It finds sharp growth in publications since 2019, dominant outlets in Journal of Cleaner Production and Business Strategy and the Environment, and emerging themes around GRI, corporate governance, and disclosure frameworks. Future directions include circular economy, AI-driven reporting, carbon neutrality, and IFRS Sustainability Disclosure Standards.
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
SSBJ基準の確定と有報・統合報告書でのサステナビリティ開示義務化が進む日本では、GRIからIFRSへと収斂する開示枠組みの研究潮流を俯瞰する材料になる。実務担当者が自社の開示設計や保証対応の位置づけを相対化する際に有用。
In the global GX context
As global disclosure converges from GRI toward ISSB/IFRS Sustainability Disclosure Standards, this bibliometric map helps situate the scholarly field that underpins TCFD- and CSRD-aligned reporting practice. It is a useful orientation for anyone tracking how disclosure infrastructure research is evolving.
👥 読者別の含意
🔬研究者:サステナビリティ開示研究の主要論文・著者・テーマの全体像を把握する出発点として使える。
🏢実務担当者:GRI・ガバナンス・IFRS基準へと向かう開示潮流の整理に役立ち、自社報告書の枠組み選定の参考になる。
🏛政策担当者:開示基準の国際的収斂と新興国での地域研究の増加を踏まえ、基準整備の方向性を検討する材料になる。
📄 Abstract（原文）
This study conducts a bibliometric analysis of sustainability reporting, investigating its intellectual structure, key trends, and emerging research themes. It aims to provide a comprehensive overview of the field’s evolution, identify influential authors, journals, and countries, and highlight significant research directions. The study employs bibliometric techniques using Scopus data and VOSviewer software to analyse citation patterns, publication trends, and keyword co-occurrence. The analysis maps the development of sustainability reporting research and identifies key thematic areas. The findings reveal a substantial rise in research publications since 2019, with Journal of Cleaner Production and Business Strategy and the Environment being the primary publication outlets. Influential scholars such as Olivier Boiral and Charl de Villiers have significantly shaped the field. Emerging themes include the role of the Global Reporting Initiative (GRI), corporate governance, and sustainability disclosure frameworks. Additionally, there is increasing emphasis on regional studies, particularly in developing nations, and the integration of legitimacy, agency, and institutional theories into sustainability reporting research. The study highlights evolving trends in sustainability reporting, offering insights for policymakers, practitioners, and researchers. Future research directions include the circular economy, AI-driven reporting, carbon neutrality, and IFRS Sustainability Disclosure Standards. This research provides a structured synthesis of the sustainability reporting landscape, serving as a fundamental resource for scholars and practitioners. It contributes to shaping the trajectory of future research and fostering the continued development of sustainability reporting.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.4038/ijabf.v12i1.200first seen 2026-11-13 05:22:00
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