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ESG-SDG Nexus: Research Trends Through Descriptive and Predictive Bibliometrics

Author

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  • Iulia Diana Costea

    (Doctoral School of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania)

  • Rodica-Gabriela Blidisel

    (Department of Accounting and Audit, West University of Timisoara, 300115 Timisoara, Romania)

  • Camelia-Daniela Hategan

    (Department of Accounting and Audit, West University of Timisoara, 300115 Timisoara, Romania
    ECREB—East European Center for Research in Economics and Business, Faculty of Economics and Business Administration, West University of Timisoara, 300115 Timisoara, Romania)

  • Carmen-Mihaela Imbrescu

    (Department of Accounting and Audit, West University of Timisoara, 300115 Timisoara, Romania)

Abstract

Integrating environmental, social, and governance (ESG) reporting with the Sustainable Development Goals (SDGs) is important for achieving corporate sustainability. The rapid evolution of regulations like the Corporate Sustainability Reporting Directive (CSRD), and the fragmented research landscape create uncertainty for strategic planning. This paper addresses the critical gap related to the lack of predictive data into future research trends at the ESG-SDG nexus. The research begins with a bibliometric analysis using two software programs R-Biblioshiny 5.2.0 and VOSviewer 1.6.20, to process data extracted from the Web of Science (Clarivate). Selected key terms regarding sustainability reporting concepts and reporting standards, as well as the engagements of auditors were used to filter the database information. Starting from the bibliometric analysis of 361 publications completed during January 2015–September 2025, the study performs further a quantitative measurement bibliometrics using RStudio 4.5.2 and provides a novel ensemble forecasting model (AutoRegressive Integrated Moving Average, Error, Trend, Seasonal Components, and Linear regression with SDG factors) that cartograph the alignment of the current research field and forecast its evolution. The results reveal that terms regarding reporting “CSRD” and sustainability assurance, “ISSA 5000” are the most dominant research fronts, strongly aligned with SDG 12, 13 and 17. The forecasting model predicts sustained growth in this area. The study contributes by providing a forward-thinking strategic map for researchers, policymakers and businesses, transforming sustainability integration from a compliance task into systematic, data-driven approach for priority setting strategy.

Suggested Citation

  • Iulia Diana Costea & Rodica-Gabriela Blidisel & Camelia-Daniela Hategan & Carmen-Mihaela Imbrescu, 2025. "ESG-SDG Nexus: Research Trends Through Descriptive and Predictive Bibliometrics," Sustainability, MDPI, vol. 17(24), pages 1-33, December.
  • Handle: RePEc:gam:jsusta:v:17:y:2025:i:24:p:11313-:d:1820009
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