Mapping the Landscape of Sustainability Reporting: A Bibliometric Analysis Across ESG, Circular Economy, and Integrated Reporting with Sectoral Perspectives
サステナビリティ報告の展望マッピング：ESG、循環経済、統合報告にわたる文献計量分析とセクター別視点 (AI 翻訳)
Radosveta Krasteva-Hristova, Diana Papradanova, Ventsislav Vechev
🤖 gxceed AI 要約
日本語
本研究は、ESG開示、統合報告、循環経済（CE）を横断するサステナビリティ報告研究の知的・テーマ的構造を、Scopus収録の1611論文の文献計量分析により明らかにした。共語分析、テーママッピング、書誌結合を用い、議論が断片的から統合的へ進展したこと、実体経済では成熟した実務が存在する一方、銀行セクターは途上、公共セクターは初期段階にあることを示した。報告と成果の連携、デジタル革新、社会的側面にギャップが残る。
English
This study maps the intellectual and thematic landscape of sustainability reporting research across ESG, integrated reporting, and circular economy (CE) using bibliometric analysis of 1,611 articles from Scopus. Co-word analysis, thematic mapping, and bibliographic coupling reveal a progression from fragmented debates toward integrated discourse. The real economy shows mature operational focus, while banking is emerging and the public sector remains nascent. Gaps persist in linking reporting to outcomes, digital innovation, and social dimensions of circularity.
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基準の適用開始や有報でのサステナビリティ情報開示義務化が進む中、本論文はESG・統合報告・循環経済の文献全体を俯瞰し、セクター別の開示成熟度の違いを可視化している。日本の実体経済・金融・公共セクターの開示実務の現状を相対化する枠組みとして有用。
In the global GX context
As ISSB standards and CSRD drive global convergence in sustainability reporting, this paper provides a comprehensive bibliometric view of the research landscape across ESG, integrated reporting, and circular economy. Its sectoral differentiation (real economy, banking, public sector) offers a useful benchmark for assessing disclosure maturity and identifying gaps relevant to global standard-setting and transition finance.
👥 読者別の含意
🔬研究者:Provides a systematic map of sustainability reporting research clusters, gaps, and evolution, useful for positioning future studies.
🏢実務担当者:Highlights sectoral maturity differences and integration trends, helping corporate teams benchmark their reporting against research insights.
🏛政策担当者:Reveals gaps in linking reporting to outcomes and social dimensions, informing regulatory design for decision-useful disclosure.
📄 Abstract（原文）
Sustainability reporting has evolved into a multidimensional field encompassing Environmental, Social, and Governance (ESG) disclosure, integrated reporting (IR), and circular economy (CE) practices. This study aims to map the intellectual and thematic landscape of sustainability reporting research over the past decade, with a focus on sectoral differentiation. Drawing on bibliometric analysis of 1611 scientific articles indexed in Scopus, this research applies co-word analysis, thematic mapping, and bibliographic coupling to identify prevailing trends, conceptual clusters, and knowledge gaps. The results reveal a clear progression from fragmented debates toward a more integrated discourse combining ESG, IR, and CE frameworks. In the real economy, sustainability reporting demonstrates a mature operational focus, supported by standardized frameworks and extensive empirical evidence. In contrast, the banking sector exhibits emerging engagement with sustainability disclosure, while the public sector remains at an earlier stage of conceptual and practical development. Despite the increasing convergence of research streams, gaps persist in linking reporting practices to tangible sustainability outcomes, integrating digital innovations, and addressing social dimensions of circularity. This study concludes that further interdisciplinary and sector-specific research is essential to advance credible, comparable, and decision-useful reporting practices capable of supporting the transition toward sustainable and circular business models.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.3390/jrfm18080416first seen 2026-05-05 19:08:05
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。