Mapping ESG Disclosure Regulations Globally: A Bibliometric Review

Abstract

Sustainability reporting is gaining global attention as stakeholders demand transparent non- financial disclosures for informed decision-making. This paper aims to provide insight into the adoption and development of regulations and reporting requirements for Environmental, Social, and Governance (ESG) disclosures like GRI, SASB, VRF, ISSB, CDSB, ESRS, and BRSR reporting across different nations and regions. This bibliometric study examines scientific contributions in the field of ESG reporting using Biblioshiny R studio. A total of 196 relevant documents were carefully selected from the Scopus database after applying multiple filtering criteria. This study presents an overview of the evolution of ESG disclosure regulations and related literature, highlighting key authors, countries, topics, and institutions. It also examines the connections between various research components, providing valuable insights for future studies to build upon this area.