Unravelling Corporate Sustainability Reporting: A Scientometric Analysis and Research Agenda

Abstract

This study undertakes a systematic review and bibliometric analysis of scholarly research published in the domain of corporate sustainability reporting with an aim to comprehensively map the evolution of SR literature worldwide and explore the future research avenues in this field. Out of the 656 research records retrieved from the Web of Science database published during the period 2000–2024, a total of 174 articles were finally selected for the analysis using PRISMA screening criterion. Findings of the study showcase an increasingly rising trend in SR research with a prime focus on Western first-world nations, leaving a considerable scope for research in economically emerging nations. The Sustainability journal by MDPI makes maximum contribution to SR literature, while secondary reports/third-party database and content analysis are the most commonly used data collection methods by researchers. A substantial number of studies used stakeholder and institutional theories as rationale for SR. Keyword and co-citation analysis conducted using VOSviewer reflects upon the key research areas and top-cited references. Three major clusters are identified in SR literature: determinants, impact of board characteristics and link with financial performance. Finally, this study dwells upon the future research agenda to aid scholars, practitioners and policymakers in improving SR integrity and efficacy in corporate scenarios.