Mapping the Intellectual Structure and Emerging Trends in Sustainability Reporting: A Bibliometric Analysis

This study conducts a bibliometric analysis of sustainability reporting, investigating its intellectual structure, key trends, and emerging research themes. It aims to provide a comprehensive overview of the field’s evolution, identify influential authors, journals, and countries, and highlight significant research directions. The study employs bibliometric techniques using Scopus data and VOSviewer software to analyse citation patterns, publication trends, and keyword co-occurrence. The analysis maps the development of sustainability reporting research and identifies key thematic areas. The findings reveal a substantial rise in research publications since 2019, with Journal of Cleaner Production and Business Strategy and the Environment being the primary publication outlets. Influential scholars such as Olivier Boiral and Charl de Villiers have significantly shaped the field. Emerging themes include the role of the Global Reporting Initiative (GRI), corporate governance, and sustainability disclosure frameworks. Additionally, there is increasing emphasis on regional studies, particularly in developing nations, and the integration of legitimacy, agency, and institutional theories into sustainability reporting research. The study highlights evolving trends in sustainability reporting, offering insights for policymakers, practitioners, and researchers. Future research directions include the circular economy, AI-driven reporting, carbon neutrality, and IFRS Sustainability Disclosure Standards. This research provides a structured synthesis of the sustainability reporting landscape, serving as a fundamental resource for scholars and practitioners. It contributes to shaping the trajectory of future research and fostering the continued development of sustainability reporting.