Sustainability Reporting Research in Transition: A Bibliometric Analysis of Intellectual Structure, Thematic Evolution, and Future Directions
This study provides a comprehensive bibliometric analysis of sustainability reporting (SR) research by examining 1,407 publications indexed in the Scopus database between 2016 and 2026. Using performance analysis and science mapping techniques with VOSviewer, the study maps the intellectual structure, thematic evolution, and future directions of the field. The findings identify eight interconnected thematic clusters covering strategic sustainability disclosure, transparency and legitimacy, corporate governance (CG), integrated reporting (IR), ESG methodologies, sectoral reporting, reporting quality (RQ) and assurance, and theoretical foundations. The results reveal substantial global growth and increasing institutionalization of SR research across countries, institutions, authors, and funding sponsors, highlighting its multidisciplinary character. Overlay visualization indicates a transition from voluntary disclosure and stakeholder-oriented perspectives toward governance-driven and impact-focused research. Emerging themes emphasize ESG disclosure, RQ, sustainability assurance, stakeholder engagement (SE), and regulatory developments such as the Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standards Board (ISSB). The findings suggest that governance has become a central organizing paradigm linking accountability, transparency, SE, and sustainable value creation (SVC). By integrating legitimacy and stakeholder perspectives with evolving governance-oriented approaches, this study advances understanding of the development of SR scholarship while providing insights for researchers, practitioners, regulators, and policymakers seeking to enhance sustainability disclosure and reporting practices.