The Evolution of Disclosure Practices: A Bibliometric Mapping of Voluntary and Mandatory Disclosures Across International Contexts

This study presents a bibliometric analysis of voluntary and mandatory disclosure practices to examine their evolution, thematic trends, and intellectual structures within the international accounting literature. Using data extracted from the Scopus database covering publications between 2010 and 2025, a total of 1,196 records were analyzed through bibliometric techniques, including citation analysis, keyword co-occurrence mapping, and network visualization. Tools such as Harzing’s Publish or Perish and VOSviewer were employed for data cleaning, standardization, and visualization. The findings reveal three distinct phases in the development of disclosure research: an initial formative stage (2010–2015) focused on financial reporting and information asymmetry, an expansion stage (2016–2020) driven by regulatory reforms such as the EU Directive on non-financial disclosure, and a consolidation stage (2021–2025) marked by rapid growth in sustainability, ESG, and integrated reporting studies. The analysis identifies the United States, the United Kingdom, and Australia as the most active contributors, while emerging economies such as Malaysia, Indonesia, and China are increasingly represented. Keyword mapping highlights key themes, including corporate governance, sustainability, firm performance, and legitimacy, while also pointing to emerging areas such as digitalization, artificial intelligence, and technological innovation in disclosure practices. The study concludes that disclosure research has matured into a dynamic, interdisciplinary field shaped by regulatory, market, and societal forces. Limitations include reliance on a single database and the exclusion of qualitative dimensions. Future research is recommended to explore underrepresented regions, assess disclosure quality, and investigate technology-driven reporting practices.