A Bibliometric Exploration of Sustainability Reporting: Themes,Evolution and Future Direction

Abstract

The inclusion of non-financial information in corporate reports marks a significant advancement in business communication. It enhances corporate participation and transparency through sustainability reporting in environmental, social, economic and governance aspects. This study adopts a hybrid approach, combining bibliometric analysis and a systematic literature review of the most influential works on sustainability reporting from 2015 to 2024. Using the PRISMA protocol, 122 articles from the Scopus database were analysed. Key findings reveal publication patterns, the most cited countries and articles, as well as the most influential affiliations and keywords, which indicate the main drivers of sustainability reporting practices. The study also applies the Theory, Context and Methodology framework by integrating stakeholder, institutional and legitimacy theories to provide a comprehensive understanding of sustainability reporting. The findings show a notable increase in research activity since 2018, with major contributions from Italy, Spain and Australia. Sixty per cent of the studies adopt qualitative research methods and focus on emerging themes such as the alignment of sustainability reporting with financial performance, environmental sustainability, and technological advancements. These studies provide valuable theoretical insights that help lay the foundation for the further development of sustainability reporting. This research offers policymakers, governments and academic partners actionable insights, a framework for addressing research gaps, and strategies for advancing sustainability reporting practices.