Non-financial disclosures and sustainable development: A scientometric analysis

نویسندگان

چکیده

Pressure on companies to report non-financial dimensions has amplified the interest in sustainability due increased awareness among stakeholders. While connecting value-related success financial performance is a niche field academicians and researchers, debate still “Does it matter going value of disclosures (NFD) relevant?” To clarify ambiguous perceptions existing literature, we examine how NFD connects sustainable development by conducting an in-depth scientometric analysis gain insights into evolution, trends, other multi-dimensional aspects map centralities bursts indicators. We used bibliometric data from pool 1568 studies Web Science published Social Citation Index (SSCI) Expanded (SCIE) journals between 1991 2021 identify prominent research areas this stream pattern interrelationship various disciplines. The current investigation reveals several novel features ESG disclosures, such as corporate performance, environmental supply chains, indicators, integrated reporting. This study highlights bottlenecks suggests scope future Environmental, Governance (ESG) meet business goals. findings include 13 major clusters refining for sustainability, concluding with new theory encapsulating through disclosure processes. significant practical implications dimension world emerging countries are under stage.

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ژورنال

عنوان ژورنال: Journal of Cleaner Production

سال: 2022

ISSN: ['0959-6526', '1879-1786']

DOI: https://doi.org/10.1016/j.jclepro.2022.135173