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<p>The study looks into the evolution and interconnectedness of ESG disclosure and other reporting standards within sustainability reporting, like GRI, SASB, TCFD, and CSR, due to the increasing demand for sustainability reporting among different stakeholders of the company. The current study utilizes bibliometric tools to understand the nexus between ESG disclosure and other frameworks, along with pointing out the major works carried out in the field and finding the prominent authors, journals, and countries in the field of this research. The study gathered a dataset from the Scopus database for the period from 2010 to 2024, resulting in 8775 articles, and after inclusion and exclusion filtering, it came down to 3811 articles. To do a bibliometric analysis, various software such as VOSviewer, Biblioshiny Package of R software, and Microsoft Excel are used. The study found the major links between the aforementioned frameworks and ESG disclosure, and potential clusters where the upcoming research should focus. The study also pointed out a few future research areas. The comprehensive mapping of ESG reporting with other frameworks, with a quantitative bibliometric methodology, creates originality to the study.</p>

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Mapping ESG disclosure and reporting standards in sustainability reports using bibliometric analysis

  • 期刊论文

  • 出版模式：

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  • 发表日期：

    2026年1月29日

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  • V. P. Safas,
  • Mohsin Khan

摘要

The study looks into the evolution and interconnectedness of ESG disclosure and other reporting standards within sustainability reporting, like GRI, SASB, TCFD, and CSR, due to the increasing demand for sustainability reporting among different stakeholders of the company. The current study utilizes bibliometric tools to understand the nexus between ESG disclosure and other frameworks, along with pointing out the major works carried out in the field and finding the prominent authors, journals, and countries in the field of this research. The study gathered a dataset from the Scopus database for the period from 2010 to 2024, resulting in 8775 articles, and after inclusion and exclusion filtering, it came down to 3811 articles. To do a bibliometric analysis, various software such as VOSviewer, Biblioshiny Package of R software, and Microsoft Excel are used. The study found the major links between the aforementioned frameworks and ESG disclosure, and potential clusters where the upcoming research should focus. The study also pointed out a few future research areas. The comprehensive mapping of ESG reporting with other frameworks, with a quantitative bibliometric methodology, creates originality to the study.