Corporate sustainability reporting in the European Union: a bibliometric analysis

Authors

  • Pinky Agarwal Practicing Chartered Accountant, Mumbai, India
  • Ram Prakash Pandey Shri Ram College of Commerce, University of Delhi, Delhi, India https://orcid.org/0000-0002-3055-4026
  • Manish Dubey Swami Shraddhanand College, University in Delhi, Delhi, India

DOI:

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

Keywords:

Sustainability reporting, Regulatory compliance, Corporate governance, Bibliometric analysis

Abstract

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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Published

31-12-2025

How to Cite

Agarwal, P., Pandey, R. P., & Dubey, M. (2025). Corporate sustainability reporting in the European Union: a bibliometric analysis. International Journal of Accounting, Business and Finance, 4(1), 1–13. https://doi.org/10.55429/ijabf.v4i1.204

Issue

Section

Research Articles
Received 2025-05-31
Accepted 2025-11-02
Published 2025-12-31

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