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Corporate sustainability reporting in the European Union: a bibliometric analysis

Pinky Agarwal et al.

International Journal of Accounting, Business and Finance2025https://doi.org/10.55429/ijabf.v4i1.204article
ABDC C
Weight
0.50

What the paper says

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.

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Cite this paper

https://doi.org/https://doi.org/10.55429/ijabf.v4i1.204

Or copy a formatted citation

@article{pinky2025,
  title        = {{Corporate sustainability reporting in the European Union: a bibliometric analysis}},
  author       = {Pinky Agarwal et al.},
  journal      = {International Journal of Accounting, Business and Finance},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.55429/ijabf.v4i1.204},
}

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Corporate sustainability reporting in the European Union: a bibliometric analysis

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.