Sustainability Reporting Research in Transition: a Bibliometric Analysis of Intellectual Structure, Thematic Evolution, and Future Directions
移行期におけるサステナビリティ報告研究：知的構造、テーマ進化、将来方向性の計量書誌学的分析 (AI 翻訳)
Pangaribuan, Hisar, purnama, yunus indra, Sihombing, Jenny, Popoola, Dr. Oluwatoyin Muse Johnson
🤖 gxceed AI 要約
日本語
本研究は、2016年から2026年までのScopus収録の1,407件の論文を対象に、サステナビリティ報告（SR）研究の計量書誌学的分析を行った。VOSviewerを用いた性能分析とサイエンスマッピングにより、8つのテーマクラスターを特定し、戦略的開示、透明性、コーポレートガバナンス、統合報告、ESG方法論、報告品質、保証、理論的基盤を網羅している。分析の結果、SR研究は自主的開示からガバナンス主導・影響重視の研究へと移行しており、ESG開示、報告品質、保証、ステークホルダー・エンゲージメント、CSRDやISSBなどの規制動向が新たなテーマとして浮上している。ガバナンスが説明責任、透明性、持続可能な価値創造を結びつける中心的パラダイムとなっていることを示唆する。
English
This study conducts a bibliometric analysis of 1,407 sustainability reporting (SR) publications from Scopus (2016-2026) using VOSviewer. It identifies eight thematic clusters covering strategic disclosure, transparency, governance, integrated reporting, ESG methodologies, reporting quality, assurance, and theory. Findings reveal a shift from voluntary disclosure toward governance-driven, impact-focused research, with emerging themes including ESG disclosure, reporting quality, assurance, stakeholder engagement, and regulations like CSRD and ISSB. Governance emerges as a central paradigm linking accountability, transparency, and sustainable 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開示基準の適用が迫る中、本研究はSR研究の全体像と国際的な規制動向（CSRD・ISSB）を俯瞰する上で有用。日本の研究者・実務者が今後の開示実務や研究の方向性を検討する際の基礎資料となる。
In the global GX context
This bibliometric study maps the global evolution of sustainability reporting research, highlighting the shift toward governance and impact-focused disclosure. It provides a comprehensive overview of key themes and regulatory developments (CSRD, ISSB) that are shaping the global disclosure landscape, offering valuable context for researchers and policymakers aligning with international standards.
👥 読者別の含意
🔬研究者:Provides a comprehensive map of SR research themes and evolution, useful for identifying research gaps and future directions.
🏢実務担当者:Offers insights into emerging reporting trends and regulatory developments (CSRD, ISSB) that may affect corporate disclosure practices.
🏛政策担当者:Highlights the growing importance of governance and assurance in sustainability reporting, informing regulatory and standard-setting efforts.
📄 Abstract（原文）
This study provides a comprehensive bibliometric analysis of sustainability reporting (SR) research by examining 1,407 publications indexed in the Scopus database between 2016 and 2026. Using performance analysis and science mapping techniques with VOSviewer, the study maps the intellectual structure, thematic evolution, and future directions of the field. The findings identify eight interconnected thematic clusters covering strategic sustainability disclosure, transparency and legitimacy, corporate governance (CG), integrated reporting (IR), ESG methodologies, sectoral reporting, reporting quality (RQ) and assurance, and theoretical foundations. The results reveal substantial global growth and increasing institutionalization of SR research across countries, institutions, authors, and funding sponsors, highlighting its multidisciplinary character. Overlay visualization indicates a transition from voluntary disclosure and stakeholder-oriented perspectives toward governance-driven and impact-focused research. Emerging themes emphasize ESG disclosure, RQ, sustainability assurance, stakeholder engagement (SE), and regulatory developments such as the Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standards Board (ISSB). The findings suggest that governance has become a central organizing paradigm linking accountability, transparency, SE, and sustainable value creation (SVC). By integrating legitimacy and stakeholder perspectives with evolving governance-oriented approaches, this study advances understanding of the development of SR scholarship while providing insights for researchers, practitioners, regulators, and policymakers seeking to enhance sustainability disclosure and reporting practices.
🔗 Provenance — このレコードを発見したソース
- Zenodo https://zenodo.org/records/21842489first seen 2026-08-08 04:11:38
🔔 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。