Số phát hành: Số 6 - Tháng 3 - 2026Quản trị - Quản lý
The governance–disclosure nexus: A bibliometric review of CSR and sustainability reporting research
Xuất bản: tháng 8 3, 2026
Tóm tắt
This study presents a bibliometric review of research on corporate governance determinants of corporate social responsibility (CSR) and sustainability disclosure. Drawing on a dataset of 402 Scopus-indexed articles published between 2000 and 2026, the analysis employs the Bibliometrix package in R to map the field’s intellectual structure and trace its thematic evolution. The findings identify board-level attributes as the most influential governance drivers, while ownership structure, audit mechanisms, and executive characteristics emerge as distinct and well-defined research streams. The literature also reveals a clear shift from legitimacy-based explanations toward governance- and ESG-oriented perspectives, reflecting the increasing integration of sustainability considerations into corporate governance frameworks.
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