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Abstract The paper provides a detailed analysis of the ESG literature with the aim of bringing clarity to this area of research and proposing a research agenda. An overview of the development of the literature on ESG pillars is offered through a review of 903 peer‐reviewed articles. The paper identifies four thematic clusters: impacts of ESG disclosure and practices, sustainability, accounting, and responsible investments. The main research streams and sub‐streams for each cluster are discussed, highlighting the most frequent theoretical perspectives and methodologies. Furthermore, the evolution of ESG research across time is delineated. The paper also identifies future research directions within each cluster to advance knowledge, and proposes an integrative framework based on focal themes and their reciprocal connections.
Falco et al. (Fri,) studied this question.