Abstract
The growing realization that environmental, social, and governance (ESG) is not only a moral imperative but also a business imperative for global companies to adopt and integrate ESG policies and best practices is seen as a critical priority. ESG is a framework that helps stakeholders understand how an organization manages the risks and opportunities associated with environmental, social, and governance criteria. In response to growing sustainability challenges, international organizations and countries around the world are putting forward sustainable action plans such as ESG to create a sustainable and inclusive framework for the development of human society. Businesses and investors have long called for clarity and simplification of sustainability disclosures. Significant progress toward the needed clarity has been made in the last few years. This study presents several findings from a total of 495 documents searched with specific keywords in Scopus, including top authors, citations, keyword distribution, highly cited studies, co-authorship, and most influential journals and authors at the journal and institution level worldwide. The methodology of the study, bibliometric analysis, clearly illustrates the different stages in this field of study as well as emerging lines of research that can be explored in more depth.
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Notes
- 1.
CDP was established as the “Carbon Disclosure Project” in 2000, asking companies to disclose their climate impact. Since then, we have broadened the scope of environmental disclosure to incorporate deforestation and water security, while also building our reach to support cities, states, and regions. By shortening our name to “CDP” (in 2013) we have been able to both preserve the global brand we were known for and address the necessity of understanding wider environmental impact.
Abbreviations
- CDP:
-
Carbon Disclosure Project
- CDSB:
-
The Climate Disclosure Standards Board
- ESG:
-
Environmental, social, and governance
- GAAP:
-
Generally Accepted Financial Accounting Principles
- GRI:
-
Global Reporting Initiative
- IIRC:
-
International Integrated Reporting Framework
- INTOSAI:
-
International Organization of Supreme Audit
- NGO:
-
Non-governmental Organization
- PRI:
-
Principles for Responsible Investment
- SEC:
-
Securities and Exchange Commission
- SASB:
-
Sustainability Accounting Standards Board
- VRF:
-
Value Reporting Foundation
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Kurbanova, M., Çalıyurt, K. (2024). The Concept of ESG in a Global Journey: Bibliometric Analysis. In: Çalıyurt, K.T. (eds) New Approaches to CSR, Sustainability and Accountability, Volume V. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-99-9145-7_1
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