Sustainability Reporting as a Governance Tool for Sustainable Development Goals (SDGs): A Bibliometric and Content Analysis

This study reviews and synthesizes the scholarly work on sustainability reporting as a governance tool in the Sustainable Development Goals (SDGs) framework. Bibliometrix R-package (Biblioshiny) and VosViewer are utilized to examine the descriptive and thematic outcomes using 148 articles from the Web of Science database. In contrast to previous bibliometric reviews, this study not only maps the broader landscape of the literature but also provides an in-depth exploration of three emerging thematic areas, offering a more nuanced understanding of the evolving discourse on corporate sustainability. Network visualization of keywords unveils three core themes within this research domain: Theme 1: sustainability reporting as a governance mechanism; Theme 2: the intersection of sustainable development goals (SDGs) and corporate sustainability; and Theme 3: the performance-accountability paradox in sustainability disclosure, which facilitated the identification of potential future research directions. The research outcome could contribute to institutional policies on sustainability reporting, highlighting (1) the importance of corporate governance in guiding businesses on policies and practices in sustainability reporting and mobilizing collective efforts among stakeholders on sustainability reporting, and (2) the awareness of using it as a platform to enhance the implementation of SDGs. This study underscores sustainability reporting as a disclosure mechanism and a pivotal governance tool for guiding institutional alignment with the SDGs.