Sustainability reporting nexus to corporate governance in scholarly literature

Sustainability reporting has become a practice of the majority and is decided by boards directors as supreme governing body in decision-making process companies. The paper provides high-view picture visualizes research to portray historical shifts sustainability nexus corporate governance through an analysis utilizing CiteSpace software on 935 articles published Web Science Core Collection from 2009 2021.The number papers area expanded, especially since 2013 (a branching point), while study determines type bifurcation spot (the year 2017) that evinces SR-CG field maturity. determined dominant countries affiliated them researchers United Kingdom, Spain, Italy, China Australia), most esteemed journals (Journal Business Ethics, Strategy Environment Accounting, Auditing & Accountability Journal), major co-occurrence hot keywords (carbon disclosure project, environmental quality, integrated reporting, financial performance, foreign director, public sector, assurance statement). identifies principal issues where lags (dearth those developing economies geographical limitation research) unravels uncharted so far domains (jurisdictions-related studies) realm. Future realm likely focus ESG, disclosures well specific areas (geography, industry, etc.), will explore depth role multiple factors together. This indicate growing convergence between SR CG literature, given predominance ‘SR function CG’ approach more stalwart sound framework could bring about tenable practices. puts forward agenda for advancing forthcoming interdependence. AcknowledgmentThis co-funded European Union Education Culture Executive Agency (EACEA) within project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” 101047667 — EULASTING ERASMUS-JMO-2021-HEI-TCH-RSCH https://bit.ly/3Bbvquw