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Corporate sustainability reporting in the European Union: a bibliometric analysis

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  • Pinky Agarwal

  • Ram Prakash Pandey

  • Manish Dubey

Abstract

This study presents a bibliometric analysis of research on corporate sustainability reporting in the European Union, examining scholarly trends from 2022 to 2025. Using Scopus data (66 peer-reviewed articles on the EU Green Taxonomy and Corporate Sustainability Reporting Directive (CSRD)), we apply descriptive and network analysis to map the evolving research landscape. Findings reveal rapid publication growth, with Sustainability Accounting, Management and Policy Journal as the dominant outlet. By visualizing citation networks and conceptual trends, this study uncovers gaps in green taxonomy-CSRD alignment research and directs future inquiry toward investment transparency and SDG-linked reporting. The results aid policymakers and scholars in prioritizing understudied areas to strengthen sustainability reporting frameworks in Europe.

Suggested Citation

  • Pinky Agarwal & Ram Prakash Pandey & Manish Dubey, 2024. "Corporate sustainability reporting in the European Union: a bibliometric analysis," International Journal of Accounting, Business and Finance, Indian Accounting Association, Patna Branch, vol. 4(1), pages 1-13.
    • Handle: RePEc:dbs:ijabfi:v:4:y:2024:i:1:p:1-13:id:204
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    References listed on IDEAS

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    1. Akanksha Chaurasia & Amrita Singh, 2023. "Navigating Biodiversity and Climate Risk: A Systematic Review and Research Agenda," International Journal of Accounting, Business and Finance, Indian Accounting Association, Patna Branch, vol. 3(1), pages 50-75.
    2. Sabri Boubaker & John Goodell & Satish Kumar & Riya Sureka, 2023. "COVID-19 and finance scholarship: A systematic and bibliometric analysis," Post-Print hal-04874293, HAL.
    3. Boubaker, Sabri & Goodell, John W. & Kumar, Satish & Sureka, Riya, 2023. "COVID-19 and finance scholarship: A systematic and bibliometric analysis," International Review of Financial Analysis, Elsevier, vol. 85(C).
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