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August 17, 2025Audit FinanciarOpen Access

Evolution of Sustainability Reporting Frameworks

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Authors

ICIulia Diana COSTEACHCamelia-Daniela Hațegan

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Overview

Bibliometric analysis highlights trends in sustainability reporting and the transition to ESRS among companies, suggesting areas for future research.

Key Points

  • Clear interest in sustainability information demonstrates engagement with environmental, social, and governance aspects, yet literature remains sparse on ESRS.
  • Analysis of over 1,000 articles from Web of Science reveals substantial research but limited coverage on accuracy and completeness of ESRS requirements.
  • Focus on a five-year time frame allows for a detailed review of evolving frameworks and practices in sustainability reporting.
  • Paper identifies limitations due to reliance on a single database, highlighting the need for broader academic exploration in this field.

Cite This Study

COSTEA et al. (2025) studied this question.

synapsesocial.com/papers/68a36ddf0a429f7973331307https://doi.org/10.20869/auditf/2025/179/016
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Impact of the CSRD and the ESRS on Non-Financial Disclosure2024 · 26 citations
  2. 2A Comparative Analysis of Sustainability Reporting Frameworks2026
  3. 3Standards on Corporate and Public Sustainability Reporting2026 · 1 citations
  4. 4Measuring and Reporting ESG: A Systematic Review of Frameworks for Financial Sustainability2026 · 5 citations
  5. 5Standards on Corporate and Public Sustainability Reporting2025