ESG ASSESSMENT AND REPORTING: A BIBLIOMETRIC ANALYSIS
Matteo FOCARACCi1, Karinne-Alexandra RADU2
1Finance Department, Doctoral School of Economics and Business Administration, Timisoara, Romania
2Accounting Department, Doctoral School of Economics and Business Administration, Timisoara, Romania
matteo.focaracci11@e-uvt.ro karinne.radu94@e-uvt.ro
Abstract: Within the past two decades, ESG (Environment, Social and Governance) dimensions transitioned from voluntary corporate initiatives to a regulated context fuelled by frameworks such as the UN’s Principles for Responsible Investment (2006) and the EU’s Corporate Sustainability Reporting Standard (2022). The paper aims to analyse how the literature developed over time in respect of ESG assessment and reporting within the last two decades, focusing mainly on how the trends shifted in time, but also how the key themes involving these key concepts progressed throughout the studied period. The article used bibliometric analysis of scientific periodicals from Web of Science database between 2004 and the current period. The scientific papers selected by the keyword plus function, searching by „ESG and assessment or reporting” were exported for processing in the R Studio (bibliometrix package) computer program. The results of the analysis show an increase in the publication counts coupled with the changing focus of the research which indicates the relevant role that ESG factors play in promoting sustainable business practices.
Keywords: ESG assessment, ESG reporting, reporting transparency, ESG factors, bibliometric analysis
JEL classification: Q56
