ABSTRACT This study examines the evolution and determinants of corporate environmental disclosure practices through a systematic review of 75 peer‐reviewed articles published from 2017 to 2025 in the Scopus database. Using the PRISMA framework, a bibliometric analysis was conducted with R software, complemented by the Theory–Context–Characteristics–Method (TCCM) approach to map the intellectual structure, thematic development, and research gaps. The findings indicate significant growth in environmental disclosure research following ESG integration and Net‐Zero commitments, with China and emerging Asian economies leading due to regulatory pressures and governance reforms. Legitimacy and stakeholder theories dominate, while governance mechanisms, institutional enforcement, and managerial orientation drive disclosure practices. Thematic analysis identifies environmental reporting as a core theme, whereas disclosure quality, green innovation, and performance alignment remain underexplored. Future research should prioritize disclosure credibility, sector‐specific analysis, and innovation‐driven sustainability outcomes.
Chothani et al. (Mon,) studied this question.