This study provides a comprehensive bibliometric analysis of ESG reporting literature published between 2005 and 2024, drawing on peer-reviewed articles and review papers indexed in the Web of Science database. Using descriptive statistics, citation analysis, and network visualization techniques, the study examines publication trends, influential articles and authors, leading journals, geographical distribution, and thematic evolution. The results reveal exponential growth in ESG reporting research after 2018, strong interdisciplinary integration across accounting, finance, governance, and sustainability domains, and increasing international collaboration. Keyword and citation networks further indicate a shift from disclosure quantity toward quality, materiality, regulatory harmonization, and credibility concerns. By mapping the intellectual structure and emerging research fronts, this study contributes to a deeper understanding of ESG reporting as a mature yet evolving research field and offers insights relevant to scholars, policymakers, and practitioners in electronic and sustainability-oriented reporting environments.
Dănilă et al. (2026) studied this question.