From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures

Diwan, Hema; Sreera, Binilkumar Amarayil

doi:10.1007/s10668-023-03249-2

Cited by 31 publications

(6 citation statements)

References 162 publications

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“…Diferentes sectores están usando los website basados en edgar para divulgar la información proveniente de las compañías cotizadas en el mercado norteamerticano (Liu y Zhang, 2023), de los bancos (Samaher et al, 2024) y del sector de las tecnologías (Marrone et al, 2024), o bien para profundizar la divulgación de temas específicos, como el reporte integrado (Muhi y Benaissa, 2023). Como dan cuenta Diwan et al (2023), en criterios esg se ha tomado la agenda empresarial y las investigaciones en un completo trabajo bibliométrico.…”

Section: Marco Teórico Y Revisión De La Literaturaunclassified

Evolución de la divulgación de información corporativa en sitios web de sociedades anónimas deportivas profesionales chilenas

Morales Parada,

Parra Melani,

Bastidas González

2024

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En Chile el fútbol es el deporte con mayor concentración de jugadores, seguidores e inversores, lo lleva a reflexionar sobre su información financiera y la tendencia necesaria hacia la gobernanza corporativa, salvaguardando los intereses de los diferentes grupos de interés y, en términos generales, corroborando la asimetría de información presente en el mercado. Esta investigación tiene por objeto analizar la evolución de la información corporativa de las sociedades anónimas deportivas profesionales chilenas en sus respectivas páginas web en los años 2018 y 2020. Cabe mencionar que este sector tiene la obligación de entregar informes financieros a la Comisión para el Mercado Financiero (CMF), pero no de transparentar sus estados financieros en sus páginas web, por lo que no necesariamente los publican.

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Section: Marco Teórico Y Revisión De La Literaturaunclassified

Evolución de la divulgación de información corporativa en sitios web de sociedades anónimas deportivas profesionales chilenas

Morales Parada,

Parra Melani,

Bastidas González

2024

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“…They have also employed the Gephi technique, version 0.9.5 of bibliometric analysis, and combined the articles in four clusters, i.e., CSR and sustainability reporting, benefits and corporate social responsibility rewards, cost of equity and ESG disclosure and cost of capital and governance in CSR. Other studies (i.e., Diwan & Amarayil Sreeraman, 2023;Senadheera et al, 2022) used the Scopus database for the analysis. Senadheera et al (2022) revealed that there were fewer specified metrics on governance pillars as compared to the environment and social pillars.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Senadheera et al (2022) revealed that there were fewer specified metrics on governance pillars as compared to the environment and social pillars. On the other hand, Diwan and Amarayil Sreeraman (2023) suggested the need for framework-centric research on Carbon Disclosure Protocol (CDP), Global Reporting Initiative (GRI), Task Force on Climate-related Financial Disclosures (TCFD), and more empirical studies on ESG parameters relating to operational performance. Saini et al (2022) conducted a study including both systematic and bibliometric reviews of ESG articles and found that stakeholder, legitimacy, and signalling theories are the foundation for ESG and financial performance.…”

Section: Literature Reviewmentioning

confidence: 99%

“…After keyword analysis, following the methodology of previous studies (Bosi et al, 2022;Diwan et al, 2023;Gao et al, 2021;Saini et al, 2022;Senadheera et al, 2022;Zhao et al, 2023), thematic mapping was done to identify general, niche, and emerging themes in textual data of ESG literature. This would help the researchers to identify the gap in ESG literature and areas for future direction.…”

Section: Thematic Mappingmentioning

confidence: 99%

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Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis

Kansal,

Malhotra,

Neelam

2024

Metamorphosis: A Journal of Management Research

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Purpose: Environmental, social, and governance (ESG) is becoming a key concept of sustainability around the world. There is a tremendous increase in academic interest in ESG. It is difficult for researchers to structure a large quantity of unstructured data through a structured literature review or meta-analysis. Although, in recent years, many visualization tools have been invented for structuring or visualization of large quantities of literature, yet, there is currently a lack of bibliometric and visualization studies on this subject. To fill this lacuna, this study is conducted to analyse the publication metrics on the ESG literature and to give a research agenda for future research. This study will clarify the conceptual underpinnings of the ESG field serving as a reference for ESG development to help researchers and stakeholders quickly grasp the fundamentals of this subject. Design/Methodology/Approach: An extensive literature review was carried out on ESG spread over the period between 2008 and 2022 published journals identified from online academic databases of Scopus. A total of 701 conceptual and empirical articles were analysed. To achieve the objectives of the study, bibliometric analysis was used. To conduct bibliometric analysis, Biblioshiny application of RStudio and VOSviewer software was used. Findings: This study highlighted key trends, emerging themes and sub-themes by analysing the statistical profile of ESG literature, most productive ESG research journals, authors, countries, keywords and their collaboration status using bibliometric analysis. Research implications: By providing the distribution schema of ESG articles based on different criteria and by providing the future research areas, the present study would help future researchers to understand the current status of ESG research in the business industry as well as in academia and take this research area forward. Originality/Value: This bibliometric analysis provides a holistic view of ESG literature highlighting major research themes and their related sub-themes addressed in the research studies to date.

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“…Likewise, as firms are increasingly aligned with non‐financial reporting standards based on environmental, social, and governance (ESG) issues, social aspects are playing a fundamental role in attracting financial resources from investors that incorporate sustainability as an investment factor, especially social aspects at the core business (Diwan & Amarayil Sreeraman, 2023; Imperiale et al, 2023). In this way, given that public funding is not enough to finance the SDGs, the financial sector plays a pivotal role in improving the lending and investment processes; it can be carried out by employing innovative financial products such as impact investing, social banking, microfinance, and sustainable lending, among others (Weber, 2019).…”

Section: Introductionmentioning

confidence: 99%

New insights on social finance research in the sustainable development context

Gonzalez‐Ruiz,

Marín‐Rodríguez,

Weber

2024

Bus Strat Dev

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Research on sustainable finance has experienced significant growth in recent years, but the exploration from a comprehensive perspective is still in its nascent stages. As of July 2023, our research revealed that this area remains relatively underexplored in the existing body of knowledge, leading to a notable lack of comprehensive research analyzing the current state‐of‐the‐art in the social finance arena. To address this gap, our study takes a pioneering approach by utilizing scientometrics and network analysis techniques, specifically employing VOSviewer and Bibliometrix in conjunction with Web of Science and Scopus databases. By merging data from both sources and removing duplicate entries, we established a consolidated database of 401 relevant studies. Through our analysis, we have identified prominent authors, sources, and the most influential studies in the social finance arena. Additionally, we examined the coupling of studies and authors to ascertain their significance in this emerging domain. The results have unveiled several prominent further research, including mainly social banking, Islamic finance, social innovation, the impact of the COVID‐19 pandemic, impact investing, social impact bonds, and Sustainable Development Goals. By shedding light on the current landscape, our findings comprehensively understand the field's progress and potential directions. This insight is valuable for market participants, researchers, policymakers, and decision‐makers seeking to navigate and contribute to the evolving landscape of sustainable finance with a social focus. Furthermore, our innovative use of scientometrics and network analysis sets a precedent for future research exploring the complex interplay between finance, development, and sustainability.

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From financial reporting to ESG reporting: a bibliometric analysis of the evolution in corporate sustainability disclosures

Cited by 31 publications

References 162 publications

Evolución de la divulgación de información corporativa en sitios web de sociedades anónimas deportivas profesionales chilenas

Evolución de la divulgación de información corporativa en sitios web de sociedades anónimas deportivas profesionales chilenas

Recent Trends on Environmental, Social and Governance Research: A Bibliometric Analysis

New insights on social finance research in the sustainable development context

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