This chapter presents a comprehensive bibliometric review and thematic analysis of Environmental, Social, and Governance (ESG) disclosure literature to identify key trends, frameworks, and challenges that shape ESG disclosure research. Drawing on data from the Scopus database, the key findings reveal a geographic shift in ESG disclosure research from Europe and North America to Asia, particularly China and India (76%). The emphasis is on standardised and transparent reporting frameworks to enhance comparability and credibility. Furthermore, a thematic analysis of the most influential papers reveals the role of governance and leadership in driving effective ESG disclosures and their positive impact on organisational value. It also highlights stakeholder and investor considerations, sustainability reporting, and ESG assurance drive ESG disclosures. Despite progress, we identify the most pressing and ongoing challenges as inconsistent ESG reporting practices, the lack of comparability and standardised reporting that undermine ESG disclosures’ credibility, and the limited research in emerging markets. Conversely, robust ESG processes were identified that create an opportunity for organisations to enhance their ESG efforts by investing in stronger governance structures. The study concludes by calling for future research to explore the credibility of ESG disclosures, the impact of different reporting frameworks, and the unique challenges faced by organisations in emerging economies. The chapter contributes to the growing body of knowledge on ESG disclosures focusing on how these insights can possibly inform best practices in ESG disclosures and how governance structures and leadership styles impact ESG transparency and performance in different regional and industrial contexts.

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Tracing ESG Disclosure Practices: A Scoping Review

  • Boitumelo Kuzwayo,
  • Hossana Twinomurinzi

摘要

This chapter presents a comprehensive bibliometric review and thematic analysis of Environmental, Social, and Governance (ESG) disclosure literature to identify key trends, frameworks, and challenges that shape ESG disclosure research. Drawing on data from the Scopus database, the key findings reveal a geographic shift in ESG disclosure research from Europe and North America to Asia, particularly China and India (76%). The emphasis is on standardised and transparent reporting frameworks to enhance comparability and credibility. Furthermore, a thematic analysis of the most influential papers reveals the role of governance and leadership in driving effective ESG disclosures and their positive impact on organisational value. It also highlights stakeholder and investor considerations, sustainability reporting, and ESG assurance drive ESG disclosures. Despite progress, we identify the most pressing and ongoing challenges as inconsistent ESG reporting practices, the lack of comparability and standardised reporting that undermine ESG disclosures’ credibility, and the limited research in emerging markets. Conversely, robust ESG processes were identified that create an opportunity for organisations to enhance their ESG efforts by investing in stronger governance structures. The study concludes by calling for future research to explore the credibility of ESG disclosures, the impact of different reporting frameworks, and the unique challenges faced by organisations in emerging economies. The chapter contributes to the growing body of knowledge on ESG disclosures focusing on how these insights can possibly inform best practices in ESG disclosures and how governance structures and leadership styles impact ESG transparency and performance in different regional and industrial contexts.