Corporate Governance, ESG, and Sustainability Reporting: A Bibliometric Analysis of the Global Literature

Abstract

This study explores corporate governance, ESG, and sustainability reporting through a bibliometric analysis of global literature. The development of the concept of corporate governance, Environmental, Social, and Governance (ESG), and the main focus in this literature are sustainability reporting and global business practices. Demands for increased transparency, long-term value creation, and accountability encourage companies to integrate governance, environmental, and social aspects into their business and corporate strategies. The purpose of this study is to provide an overview of developments, research trends, intellectual structure, and future research directions related to the relationship between corporate governance, ESG, and sustainability reporting through a bibliometric approach. The research data was obtained from the Scopus database with relevant keywords in publications covering the period 2018-2026. This analysis used VOSviewer to identify the development of the number of publications, influential authors, thematic structure, and collaboration patterns. The results of the analysis describe the evolution of research, key emerging topics, and future research opportunities related to the implementation of corporate governance, ESG, and sustainability reporting. This research contributes to the development of sustainability literature and serves as a reference for academics, investors, and business practitioners in understanding the development of global research on ESG and corporate governance.

Keywords:  Corporate Governance, ESG, Sustainability Reporting, Bibliometric Analysis, VOSviewer