|
Volume 13, Issue 7 (July 2026), Pages: 13-29
----------------------------------------------
Review Paper
Environmental information disclosure: A bibliometric analysis of current trends and future directions
Author(s):
Yuyiqi Shen, Kamarul Baraini Keliwon *, Abu Hanifah Ayob, Syaima Adznan, Cao Yang, Nan Zhou
Affiliation(s):
Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Bangi, Selangor, Malaysia
Full text
Full Text - PDF
* Corresponding Author.
Corresponding author's ORCID profile: https://orcid.org/0000-0001-9785-1829
Digital Object Identifier (DOI)
https://doi.org/10.21833/ijaas.2026.07.002
Abstract
With the growing global focus on sustainability and corporate responsibility, environmental information disclosure (EID) has become an important tool for improving transparency, building trust, and supporting sustainable development. Although many studies and several review papers on EID exist, most remain general and lack in-depth analysis. Therefore, this study conducts a comprehensive bibliometric analysis to examine the current research landscape, identify major trends, and clarify the knowledge structure of the field. The analysis is based on 885 Scopus-indexed documents published between 1982 and 2025 and uses Microsoft Excel, BiblioMagika, OpenRefine, Bibliometrix, and VOSviewer to perform frequency analysis, citation impact assessment, and bibliometric network mapping. The results show that research on EID began in 1982 and increased rapidly after 2011, with China and the United States emerging as the leading contributors. The field shows an average of 1,123.98 citations per year, 54.61 citations per paper, and 2.85 authors per paper, highlighting its growing academic importance. In practice, transparent environmental information disclosure strengthens corporate social responsibility, enhances stakeholder trust, and supports sustainable development strategies, while socially it supports evidence-based decision-making by citizens, policymakers, and communities. Finally, this study provides an updated overview of EID research and identifies four potential future research directions, contributing to the further development of this field.
© 2026 The Authors. Published by IASE.
This is an open access article under the CC BY-NC-ND license (https://creativecommons.org/licenses/by-nc-nd/4.0/).
Keywords
Environmental information disclosure, Bibliometric analysis, Corporate sustainability, Research trends, Stakeholder transparency
Article history
Received 26 May 2025, Received in revised form 3 May 2026, Accepted 2 July 2026
Acknowledgment
No Acknowledgment.
Compliance with ethical standards
Conflict of interest: The author(s) declared no potential conflicts of interest with respect to the research, authorship, and/or publication of this article. Citation:
Shen Y, Keliwon KB, Ayob AH, Adznan S, Yang C, and Zhou N (2026). Environmental information disclosure: A bibliometric analysis of current trends and future directions. International Journal of Advanced and Applied Sciences, 13(7): 13-29
Permanent Link to this page
----------------------------------------------
References (104)- Abdul Rahman NA, Ahmi A, Jraisat L, and Upadhyay A (2022). Examining the trend of humanitarian supply chain studies: Pre, during and post COVID-19 pandemic. Journal of Humanitarian Logistics and Supply Chain Management, 12(4): 594-617. https://doi.org/10.1108/JHLSCM-01-2022-0012 [Google Scholar]
- Akhter F, Hossain MR, Elrehail H, Rehman SU, and Almansour B (2023). Environmental disclosures and corporate attributes, from the lens of legitimacy theory: A longitudinal analysis on a developing country. European Journal of Management and Business Economics, 32(3): 342-369. https://doi.org/10.1108/EJMBE-01-2021-0008 [Google Scholar]
- Al-Tuwaijri SA, Christensen TE, and Hughes KE (2004). The relations among environmental disclosure, environmental performance, and economic performance: A simultaneous equations approach. Accounting, Organizations and Society, 29(5-6): 447-471. https://doi.org/10.1016/S0361-3682(03)00032-1 [Google Scholar]
- Aria M and Cuccurullo C (2017). Bibliometrix: An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4): 959-975. https://doi.org/10.1016/j.joi.2017.08.007 [Google Scholar]
- Arslan HM, Chengang Y, Komal B, and Chen S (2023). Nexus between environmental disclosures and top management team characteristics: A systematic review. Environmental Science and Pollution Research, 30: 9763-9781. https://doi.org/10.1007/s11356-022-22615-7 [Google Scholar] PMid:36059014
- Battour M, Ratnasari RT, Ahmi A, Sukmana R, and Hendratmi A (2024). The current state of published literature on halal tourism and hospitality: A bibliometric review. Journal of Islamic Marketing, 15(4): 963-989. https://doi.org/10.1108/JIMA-02-2023-0054 [Google Scholar]
- Bilal, Gerged AM, Arslan HM, Abbas A, Chen S, and Manzoor S (2024). A bibliometric review of corporate environmental disclosure literature. Journal of Accounting Literature, 46(2): 214-237. https://doi.org/10.1108/JAL-01-2022-0006 [Google Scholar]
- Boffa D, Prencipe A, D’Amico L, and Corsi C (2023). Gender inclusiveness and female representation on the board of directors of the benefit company model: evidence from Italy. Sustainability, 15(7): 5852. https://doi.org/10.3390/su15075852 [Google Scholar]
- Brammer S and Pavelin S (2006). Voluntary environmental disclosures by large UK companies. Journal of Business Finance and Accounting, 33: 1168-1188. https://doi.org/10.1111/j.1468-5957.2006.00598.x [Google Scholar]
- Brammer S and Pavelin S (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17: 120-136. https://doi.org/10.1002/bse.506 [Google Scholar]
- Cahyono S, Harymawan I, Djajadikerta HG, and Noman AHM (2024). Corporate business strategy, CEO's managerial ability, and environmental disclosure: The perspective of stakeholder theory. Business Strategy and the Environment, 33: 8149-8189. https://doi.org/10.1002/bse.3894 [Google Scholar]
- Cai R, Lv T, Wang C, and Liu N (2023). Can environmental information disclosure enhance firm value?—An analysis based on textual characteristics of annual reports. International Journal of Environmental Research and Public Health, 20(5): 4229. https://doi.org/10.3390/ijerph20054229 [Google Scholar] PMid:36901240 PMCid:PMC10001672
- Campanella F, Serino L, Crisci A, and D'Ambra A (2021). The role of corporate governance in environmental policy disclosure and sustainable development. Generalized estimating equations in longitudinal count data analysis. Corporate Social Responsibility and Environmental Management, 28: 474-484. https://doi.org/10.1002/csr.2062 [Google Scholar]
- Chao S, Wang S, Li H, and Yang S (2023). The power of culture: Does Confucian culture contribute to corporate environmental information disclosure? Corporate Social Responsibility and Environmental Management, 30: 2435-2456. https://doi.org/10.1002/csr.2495 [Google Scholar]
- Chebbi K and Ammer MA (2022). Board composition and ESG disclosure in Saudi Arabia: The moderating role of corporate governance reforms. Sustainability, 14(19): 12173. https://doi.org/10.3390/su141912173 [Google Scholar]
- Chen X, Li W, Chen Z, and Huang J (2022). Environmental regulation and real earnings management—Evidence from the SO2 emissions trading system in China. Finance Research Letters, 46: 102418. https://doi.org/10.1016/j.frl.2021.102418 [Google Scholar]
- Cheng Z, Wang F, Keung C, and Bai Y (2017). Will corporate political connection influence the environmental information disclosure level? Based on the panel data of A-shares from listed companies in Shanghai stock market. Journal of Business Ethics, 143: 209-221. https://doi.org/10.1007/s10551-015-2776-0 [Google Scholar]
- Cho CH and Patten DM (2007). The role of environmental disclosures as tools of legitimacy: A research note. Accounting, Organizations and Society, 32(7-8): 639-647. https://doi.org/10.1016/j.aos.2006.09.009 [Google Scholar]
- Cho CH, Jérôme T, and Maurice J (2022). Assessing the impact of environmental accounting research: Evidence from citation and journal data. Sustainability Accounting, Management and Policy Journal, 13(5): 989-1014. https://doi.org/10.1108/SAMPJ-09-2021-0384 [Google Scholar]
- Cho CH, Roberts RW, and Patten DM (2010). The language of US corporate environmental disclosure. Accounting, Organizations and Society, 35(4): 431-443. https://doi.org/10.1016/j.aos.2009.10.002 [Google Scholar]
- Clarkson PM, Li Y, Richardson GD, and Vasvari FP (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4-5): 303-327. https://doi.org/10.1016/j.aos.2007.05.003 [Google Scholar] PMCid:PMC9910778
- Cordeiro JJ, Profumo G, and Tutore I (2020). Board gender diversity and corporate environmental performance: The moderating role of family and dual‐class majority ownership structures. Business Strategy and the Environment, 29: 1127-1144. https://doi.org/10.1002/bse.2421 [Google Scholar]
- Cormier D, Magnan M, and Van Velthoven B (2005). Environmental disclosure quality in large German companies: Economic incentives, public pressures or institutional conditions? European Accounting Review, 14(1): 3-39. https://doi.org/10.1080/0963818042000339617 [Google Scholar]
- D'Amico E, Coluccia D, Fontana S, and Solimene S (2016). Factors influencing corporate environmental disclosure. Business Strategy and the Environment, 25: 178-192. https://doi.org/10.1002/bse.1865 [Google Scholar]
- Deegan C (2002). Introduction: The legitimising effect of social and environmental disclosures–a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3): 282-311. https://doi.org/10.1108/09513570210435852 [Google Scholar]
- Deegan C and Gordon B (1996). A study of the environmental disclosure practices of Australian corporations. Accounting and Business Research, 26(3): 187-199. https://doi.org/10.1080/00014788.1996.9729510 [Google Scholar]
- Deegan C and Rankin M (1996). Do Australian companies report environmental news objectively? An analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority. Accounting, Auditing & Accountability Journal, 9(2): 50-67. https://doi.org/10.1108/09513579610116358 [Google Scholar]
- Deegan C, Rankin M, and Tobin J (2002). An examination of the corporate social and environmental disclosures of BHP from 1983‐1997: A test of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3): 312-343. https://doi.org/10.1108/09513570210435861 [Google Scholar]
- Deswanto RB and Siregar SV (2018). The associations between environmental disclosures with financial performance, environmental performance, and firm value. Social Responsibility Journal, 14(1): 180-193. https://doi.org/10.1108/SRJ-01-2017-0005 [Google Scholar]
- Ding J, Lu Z, and Yu CH (2022). Environmental information disclosure and firms’ green innovation: Evidence from China. International Review of Economics & Finance, 81: 147-159. https://doi.org/10.1016/j.iref.2022.05.007 [Google Scholar]
- Doan MH and Sassen R (2020). The relationship between environmental performance and environmental disclosure: A meta‐analysis. Journal of Industrial Ecology, 24: 1140-1157. https://doi.org/10.1111/jiec.13002 [Google Scholar]
- Dong R, Shao C, Xin S, and Lu Z (2023). A sustainable development evaluation framework for Chinese electricity enterprises based on SDG and ESG coupling. Sustainability, 15(11): 8960. https://doi.org/10.3390/su15118960 [Google Scholar]
- Du M, Chai S, Wei W, Wang S, and Li Z (2022). Will environmental information disclosure affect bank credit decisions and corporate debt financing costs? Evidence from China’s heavily polluting industries. Environmental Science and Pollution Research, 29: 47661-47672. https://doi.org/10.1007/s11356-022-19229-4 [Google Scholar] PMid:35184238
- Ellili NOD (2022). Bibliometric analysis and systematic review of environmental, social, and governance disclosure papers: Current topics and recommendations for future research. Environmental Research Communications, 4(9): 092001. https://doi.org/10.1088/2515-7620/ac8b67 [Google Scholar]
- Emmanuel O, Uwuigbe U, Teddy O, Tolulope I, and Eyitomi GA (2018). Corporate diversity and corporate social environmental disclosure of listed manufacturing companies in Nigeria. Problems and Perspectives in Management, 16(3): 229-244. https://doi.org/10.21511/ppm.16(3).2018.19 [Google Scholar]
- Erin OA, Bamigboye OA, and Oyewo B (2022). Sustainable development goals (SDG) reporting: An analysis of disclosure. Journal of Accounting in Emerging Economies, 12(5): 761-789. https://doi.org/10.1108/JAEE-02-2020-0037 [Google Scholar]
- Feng Y, Wang X, and Liang Z (2021). How does environmental information disclosure affect economic development and haze pollution in Chinese cities? The mediating role of green technology innovation. Science of the Total Environment, 775: 145811. https://doi.org/10.1016/j.scitotenv.2021.145811 [Google Scholar] PMid:33631595
- Gallego‐Álvarez I and Pucheta‐Martínez MC (2022). The moderating effects of corporate social responsibility assurance in the relationship between corporate social responsibility disclosure and corporate performance. Corporate Social Responsibility and Environmental Management, 29: 535-548. https://doi.org/10.1002/csr.2218 [Google Scholar]
- Gerged AM, Chijoke‐Mgbame AM, Konadu R, and Cowton CJ (2023). Does the presence of an environmental committee strengthen the impact of board gender diversity on corporate environmental disclosure? Evidence from sub‐Saharan Africa. Business Strategy and the Environment, 32: 2434-2450. https://doi.org/10.1002/bse.3257 [Google Scholar]
- Gurol B and Lagasio V (2023). Women board members’ impact on ESG disclosure with environment and social dimensions: evidence from the European banking sector. Social Responsibility Journal, 19(1): 211-228. https://doi.org/10.1108/SRJ-08-2020-0308 [Google Scholar]
- Hackston D and Milne MJ (1996). Some determinants of social and environmental disclosures in New Zealand companies. Accounting, Auditing & Accountability Journal, 9(1): 77-108. https://doi.org/10.1108/09513579610109987 [Google Scholar] PMCid:PMC10022816
- Hanić A, Jovanović O, and Stevanović S (2021). Environmental disclosure practice in the Serbian banking sector. Management: Journal of Contemporary Management Issues, 26(2): 115-144. https://doi.org/10.30924/mjcmi.26.2.7 [Google Scholar]
- Hui Z, Li H, and Elamer AA (2024). Financing sustainability: How environmental disclosures shape bank lending decisions in emerging markets. Corporate Social Responsibility and Environmental Management, 31: 3940-3967. https://doi.org/10.1002/csr.2789 [Google Scholar]
- Jain A, Keneley M, and Thomson D (2015). Voluntary CSR disclosure works! Evidence from Asia-Pacific banks. Social Responsibility Journal, 11(1): 2-18. https://doi.org/10.1108/SRJ-10-2012-0136 [Google Scholar]
- Jenkins H and Yakovleva N (2006). Corporate social responsibility in the mining industry: Exploring trends in social and environmental disclosure. Journal of Cleaner Production, 14(3-4): 271-284. https://doi.org/10.1016/j.jclepro.2004.10.004 [Google Scholar]
- Jizi MI, Salama A, Dixon R, and Stratling R (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics, 125: 601-615. https://doi.org/10.1007/s10551-013-1929-2 [Google Scholar]
- Ju Y, Hou H, Cheng Y, and Feng Y (2024). Assessing the impact of government-led green supply chain demonstration on firms' financial distress: The role of environmental information disclosure quality and supply chain concentration. Journal of Cleaner Production, 440: 140786. https://doi.org/10.1016/j.jclepro.2024.140786 [Google Scholar]
- Kalu JU, Buang A, and Aliagha GU (2016). Determinants of voluntary carbon disclosure in the corporate real estate sector of Malaysia. Journal of Environmental Management, 182: 519-524. https://doi.org/10.1016/j.jenvman.2016.08.011 [Google Scholar] PMid:27529312
- Kashi A and Shah ME (2023). Bibliometric review on sustainable finance. Sustainability, 15(9): 7119. https://doi.org/10.3390/su15097119 [Google Scholar]
- Khan MA (2022). ESG disclosure and firm performance: A bibliometric and meta analysis. Research in International Business and Finance, 61: 101668. https://doi.org/10.1016/j.ribaf.2022.101668 [Google Scholar]
- Khan MK, Zahid RA, Saleem A, and Sági J (2021). Board composition and social & environmental accountability: a dynamic model analysis of Chinese firms. Sustainability, 13(19): 10662. https://doi.org/10.3390/su131910662 [Google Scholar] PMCid:PMC9704557
- Kılıç M and Kuzey C (2019). Determinants of climate change disclosures in the Turkish banking industry. International Journal of Bank Marketing, 37(3): 901-926. https://doi.org/10.1108/IJBM-08-2018-0206 [Google Scholar]
- Konadu R, Ahinful GS, Boakye DJ, and Elbardan H (2022). Board gender diversity, environmental innovation and corporate carbon emissions. Technological Forecasting and Social Change, 174: 121279. https://doi.org/10.1016/j.techfore.2021.121279 [Google Scholar]
- Lee KH (2017). Does size matter? Evaluating corporate environmental disclosure in the Australian mining and metal industry: A combined approach of quantity and quality measurement. Business Strategy and the Environment, 26: 209-223. https://doi.org/10.1002/bse.1910 [Google Scholar]
- Li D, Zhao Y, Sun Y, and Yin D (2017). Corporate environmental performance, environmental information disclosure, and financial performance: Evidence from China. Human and Ecological Risk Assessment: An International Journal, 23(2): 323-339. https://doi.org/10.1080/10807039.2016.1247256 [Google Scholar]
- Li G, Xue Q, and Qin J (2022). Environmental information disclosure and green technology innovation: Empirical evidence from China. Technological Forecasting and Social Change, 176: 121453. https://doi.org/10.1016/j.techfore.2021.121453 [Google Scholar]
- Linnenluecke MK, Marrone M, and Singh AK (2020). Conducting systematic literature reviews and bibliometric analyses. Australian Journal of Management, 45(2): 175-194. https://doi.org/10.1177/0312896219877678 [Google Scholar] PMCid:PMC10905119
- Liu H, Liu W, and Chen G (2022). Environmental information disclosure, digital transformation, and total factor productivity: Evidence from Chinese heavy polluting listed companies. International Journal of Environmental Research and Public Health, 19(15): 9657. https://doi.org/10.3390/ijerph19159657 [Google Scholar] PMid:35955011 PMCid:PMC9368149
- Lu J and Wang J (2021). Corporate governance, law, culture, environmental performance and CSR disclosure: A global perspective. Journal of International Financial Markets, Institutions and Money, 70: 101264. https://doi.org/10.1016/j.intfin.2020.101264 [Google Scholar] PMCid:PMC7550273
- Lu Z and Li H (2023). Does environmental information disclosure affect green innovation? Economic Analysis and Policy, 80: 47-59. https://doi.org/10.1016/j.eap.2023.07.011 [Google Scholar]
- Luo X, Jaidi J, and Nipo DT (2024). Firm size, firm performance, and environmental information disclosure quality: Evidence from listed a-shares companies in China's Shanghai and Shenzhen stock exchanges. In: Hamdan A, Alareeni B, and Khamis R (Eds.), Digital technology and changing roles in managerial and financial accounting: Theoretical knowledge and practical application: 193-201. Emerald Publishing Limited, Leeds, UK. https://doi.org/10.1108/S1479-351220240000036018 [Google Scholar]
- Lyon TP and Maxwell JW (2011). Greenwash: Corporate environmental disclosure under threat of audit. Journal of Economics & Management Strategy, 20: 3-41. https://doi.org/10.1111/j.1530-9134.2010.00282.x [Google Scholar]
- Ma Y, Zhang Q, Yin Q, and Wang B (2019). The influence of top managers on environmental information disclosure: The moderating effect of company’s environmental performance. International Journal of Environmental Research and Public Health, 16(7): 1167. https://doi.org/10.3390/ijerph16071167 [Google Scholar] PMid:30939767 PMCid:PMC6479823
- Meng J and Zhang Z (2022). Corporate environmental information disclosure and investor response: Evidence from China's capital market. Energy Economics, 108: 105886. https://doi.org/10.1016/j.eneco.2022.105886 [Google Scholar]
- Milne MJ and Adler RW (1999). Exploring the reliability of social and environmental disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2): 237-256. https://doi.org/10.1108/09513579910270138 [Google Scholar]
- Nekhili M, Nagati H, Chtioui T, and Rebolledo C (2017). Corporate social responsibility disclosure and market value: Family versus nonfamily firms. Journal of Business Research, 77: 41-52. https://doi.org/10.1016/j.jbusres.2017.04.001 [Google Scholar]
- Neu D, Warsame H, and Pedwell K (1998). Managing public impressions: environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3): 265-282. https://doi.org/10.1016/S0361-3682(97)00008-1 [Google Scholar]
- O’Donovan G (2002). Environmental disclosures in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing & Accountability Journal, 15(3): 344-371. https://doi.org/10.1108/09513570210435870 [Google Scholar]
- Odera O, Scott AH, and Gow J (2016). Factors influencing corporate social and environmental disclosures: A systematic review. International Journal of Business Governance and Ethics, 11(2): 116-134. https://doi.org/10.1504/IJBGE.2016.078199 [Google Scholar]
- Opuni-Frimpong J, Oheneba Akomaning J, and Ofori-Boafo R (2024). Environmental disclosures and financial performance amid banking crisis and COVID-19: Evidence from Ghana. Journal of Financial Reporting and Accounting, 24(4): 2092–2112. https://doi.org/10.1108/JFRA-08-2023-0498 [Google Scholar]
- Patten DM (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory. Accounting, Organizations and Society, 17(5): 471-475. https://doi.org/10.1016/0361-3682(92)90042-Q [Google Scholar]
- Patten DM (2002). The relation between environmental performance and environmental disclosure: A research note. Accounting, Organizations and Society, 27(8): 763-773. https://doi.org/10.1016/S0361-3682(02)00028-4 [Google Scholar]
- Pizzi S, Caputo A, Corvino A, and Venturelli A (2020). Management research and the UN sustainable development goals (SDGs): A bibliometric investigation and systematic review. Journal of Cleaner Production, 276: 124033. https://doi.org/10.1016/j.jclepro.2020.124033 [Google Scholar]
- Plumlee M, Brown D, Hayes RM, and Marshall RS (2015). Voluntary environmental disclosure quality and firm value: Further evidence. Journal of Accounting and Public Policy, 34(4): 336-361. https://doi.org/10.1016/j.jaccpubpol.2015.04.004 [Google Scholar] PMCid:PMC9910778
- Pucheta‐Martínez MC and Gallego‐Álvarez I (2024). Environmental disclosure as a response to civil liberties and political rights in countries, myth or reality? The moderating role performed by board gender diversity. Corporate Social Responsibility and Environmental Management, 31: 6363-6386. https://doi.org/10.1002/csr.2929 [Google Scholar]
- Punj N, Ahmi A, Tanwar A, and Rahim SA (2023). Mapping the field of green manufacturing: A bibliometric review of the literature and research frontiers. Journal of Cleaner Production, 423: 138729. https://doi.org/10.1016/j.jclepro.2023.138729 [Google Scholar]
- Ramakrishnan J, Liu T, Yu R, Seshadri K, and Gou Z (2022). Towards greener airports: Development of an assessment framework by leveraging sustainability reports and rating tools. Environmental Impact Assessment Review, 93: 106740. https://doi.org/10.1016/j.eiar.2022.106740 [Google Scholar]
- Ramdhony D, Omran M, and Hussainey K (2023). Board attributes and corporate social responsibility disclosure quality based on information typology. Review of Accounting and Finance, 22(4): 508-531. https://doi.org/10.1108/RAF-01-2023-0009 [Google Scholar]
- Ren S, Wei W, Sun H, Xu Q, Hu Y, and Chen X (2020). Can mandatory environmental information disclosure achieve a win-win for a firm’s environmental and economic performance? Journal of Cleaner Production, 250: 119530. https://doi.org/10.1016/j.jclepro.2019.119530 [Google Scholar]
- Rweyendela AG, Pauline NM, and Lema GA (2023). Strategic environmental assessment for low-carbon development: developing an analysis framework. Journal of Environmental Planning and Management, 66(11): 2223-2246. https://doi.org/10.1080/09640568.2022.2074825 [Google Scholar]
- Seow RYC (2024). Determinants of environmental, social, and governance disclosure: A systematic literature review. Business Strategy and the Environment, 33: 2314-2330. https://doi.org/10.1002/bse.3604 [Google Scholar]
- Shoeb M, Aslam A, and Aslam A (2022). Environmental accounting disclosure practices: A bibliometric and systematic review. International Journal of Energy Economics and Policy, 12(4): 226-239. https://doi.org/10.32479/ijeep.13085 [Google Scholar]
- Sutantoputra A (2022). Do stakeholders’ demands matter in environmental disclosure practices? Evidence from Australia. Journal of Management and Governance, 26: 449-478. https://doi.org/10.1007/s10997-020-09560-8 [Google Scholar]
- Suttipun M (2021). The influence of board composition on environmental, social and governance (ESG) disclosure of Thai listed companies. International Journal of Disclosure and Governance, 18: 391-402. https://doi.org/10.1057/s41310-021-00120-6 [Google Scholar]
- Tan QL, Hashim S, and Zheng Z (2025). Environmental social governance (ESG) in digitalization research: A bibliometric analysis. SAGE Open, 15(1). https://doi.org/10.1177/21582440241310953 [Google Scholar]
- Tsang A, Frost T, and Cao H (2023). Environmental, social, and governance (ESG) disclosure: A literature review. The British Accounting Review, 55(1): 101149. https://doi.org/10.1016/j.bar.2022.101149 [Google Scholar]
- van Eck NJ and Waltman L (2010). Software survey: VOSviewer, a computer program for bibliometric mapping. Scientometrics, 84: 523-538. https://doi.org/10.1007/s11192-009-0146-3 [Google Scholar] PMid:20585380 PMCid:PMC2883932
- Wahyuningrum IF, Humaira NG, Budihardjo MA, Arumdani IS, Puspita AS, Annisa AN, Sari AM, and Djajadikerta HG (2023). Environmental sustainability disclosure in Asian countries: Bibliometric and content analysis. Journal of Cleaner Production, 411: 137195. https://doi.org/10.1016/j.jclepro.2023.137195 [Google Scholar]
- Wang K, Cui W, Mei M, Lv B, and Peng G (2023). The moderating role of environmental information disclosure on the impact of environment protection investment on firm value. Sustainability, 15(12): 9174. https://doi.org/10.3390/su15129174 [Google Scholar]
- Wang S, Wang H, Wang J, and Yang F (2020). Does environmental information disclosure contribute to improve firm financial performance? An examination of the underlying mechanism. Science of the Total Environment, 714: 136855. https://doi.org/10.1016/j.scitotenv.2020.136855 [Google Scholar] PMid:32018986
- Wang Y, Wilson C, and Li Y (2021). Gender attitudes and the effect of board gender diversity on corporate environmental responsibility. Emerging Markets Review, 47: 100744. https://doi.org/10.1016/j.ememar.2020.100744 [Google Scholar]
- Wei M, Wang Y, and Giamporcaro S (2024). The impact of ownership structure on environmental information disclosure: Evidence from China. Journal of Environmental Management, 352: 120100. https://doi.org/10.1016/j.jenvman.2024.120100 [Google Scholar] PMid:38266519
- Wirth H, Kulczycka J, Hausner J, and Koński M (2016). Corporate social responsibility: Communication about social and environmental disclosure by large and small copper mining companies. Resources Policy, 49: 53-60. https://doi.org/10.1016/j.resourpol.2016.04.007 [Google Scholar]
- Wiseman J (1982). An evaluation of environmental disclosures made in corporate annual reports. Accounting, Organizations and Society, 7(1): 53-63. https://doi.org/10.1016/0361-3682(82)90025-3 [Google Scholar]
- Xi B, Dai J, and Liu Y (2022). Does environmental information disclosure affect the financial performance of commercial banks? Evidence from China. Environmental Science and Pollution Research, 29: 65826-65841. https://doi.org/10.1007/s11356-022-20401-z [Google Scholar] PMid:35488157
- Xiang X, Liu C, Yang M, and Zhao X (2020). Confession or justification: The effects of environmental disclosure on corporate green innovation in China. Corporate Social Responsibility and Environmental Management, 27: 2735-2750. https://doi.org/10.1002/csr.1998 [Google Scholar]
- Xing C, Zhang Y, and Tripe D (2021). Green credit policy and corporate access to bank loans in China: The role of environmental disclosure and green innovation. International Review of Financial Analysis, 77: 101838. https://doi.org/10.1016/j.irfa.2021.101838 [Google Scholar]
- Xue J, He Y, Liu M, Tang Y, and Xu H (2021). Incentives for corporate environmental information disclosure in China: Public media pressure, local government supervision and interactive effects. Sustainability, 13(18): 10016. https://doi.org/10.3390/su131810016 [Google Scholar]
- Yang R, Duan ZW, Du MJ, and Miao X (2020a). A comprehensive knowledge pedigree on environmental transparency. Polish Journal of Environmental Studies, 30(1): 535-554. https://doi.org/10.15244/pjoes/123290 [Google Scholar] PMid:33297686
- Yang Y, Yao C, and Li Y (2020b). The impact of the amount of environmental information disclosure on financial performance: The moderating effect of corporate internationalization. Corporate Social Responsibility and Environmental Management, 27: 2893-2907. https://doi.org/10.1002/csr.2010 [Google Scholar]
- Zhang W and Zhao J (2023). Digital transformation, environmental disclosure, and environmental performance: An examination based on listed companies in heavy-pollution industries in China. International Review of Economics & Finance, 87: 505-518. https://doi.org/10.1016/j.iref.2023.06.001 [Google Scholar]
- Zhao X, Nan D, Chen C, Zhang S, Che S, and Kim JH (2023). Bibliometric study on environmental, social, and governance research using CiteSpace. Frontiers in Environmental Science, 10: 1087493. https://doi.org/10.3389/fenvs.2022.1087493 [Google Scholar]
- Zheng C and Kouwenberg R (2019). A bibliometric review of global research on corporate governance and board attributes. Sustainability, 11(12): 3428. https://doi.org/10.3390/su11123428 [Google Scholar]
- Zhou W, Zhuang G, and Liu L (2023). Comprehensive assessment of energy supply-side and demand-side coordination on pathways to carbon neutrality of the Yangtze River Delta in China. Journal of Cleaner Production, 404: 136904. https://doi.org/10.1016/j.jclepro.2023.136904 [Google Scholar]
|