Sustainability Reporting Assurance: A Bibliometric Analysis

Abstract

This study aims to map the development of research on sustainability reporting assurance and identify research trends, intellectual structures, and future research directions through a bibliometric approach. The data were collected from the Scopus database using relevant keywords and analyzed using descriptive bibliometric methods, citation analysis, source and country mapping, and keyword co-occurrence analysis with VOSviewer. The results indicate that research on sustainability reporting assurance has grown significantly in recent years and is primarily focused on themes such as sustainability reporting quality, external assurance, ESG, corporate governance, information credibility, and assurance provider quality. In addition to identifying the most influential authors, journals, institutions, and countries in this field, the study also reveals emerging research trends and potential avenues for future research. The findings are expected to provide a comprehensive overview of the development of the sustainability reporting assurance literature and serve as a valuable reference for academics, practitioners, and policymakers in advancing research and practices related to sustainability reporting assurance.

Keywords:  sustainability reporting assurance, sustainability assurance, external assurance, ESG.