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Esg Assessment And Reporting: A Bibliometric Analysis

Author

Listed:
  • Matteo FOCARACCi

    (Finance Department, Doctoral School of Economics and Business Administration, Timisoara, Romania)

  • Karinne-Alexandra RADU

    (Accounting Department, Doctoral School of Economics and Business Administration, Timisoara, Romania)

Abstract

Within the past two decades, ESG (Environment, Social and Governance) dimensions transitioned from voluntary corporate initiatives to a regulated context fuelled by frameworks such as the UN’s Principles for Responsible Investment (2006) and the EU’s Corporate Sustainability Reporting Standard (2022). The paper aims to analyse how the literature developed over time in respect of ESG assessment and reporting within the last two decades, focusing mainly on how the trends shifted in time, but also how the key themes involving these key concepts progressed throughout the studied period. The article used bibliometric analysis of scientific periodicals from Web of Science database between 2004 and the current period. The scientific papers selected by the keyword plus function, searching by „ESG and assessment or reporting” were exported for processing in the R Studio (bibliometrix package) computer program. The results of the analysis show an increase in the publication counts coupled with the changing focus of the research which indicates the relevant role that ESG factors play in promoting sustainable business practices.

Suggested Citation

  • Matteo FOCARACCi & Karinne-Alexandra RADU, 2025. "Esg Assessment And Reporting: A Bibliometric Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 34(2), pages 347-357, December.
    • Handle: RePEc:ora:journl:v:34:y:2025:i:2:p:347-357
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    Keywords

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    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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