A Bibliometric Analysis on Sustainable Development Goals Disclosure in Integrated Reporting

The current study examines the Sustainable Development Goals disclosure (SDGs) in corporates’ integrated reports as attempt to encourage SDGs adoption in the companies’ integrated strategies towards improving stakeholder value. This study utilized bibliometric analysis via the VOS viewer software to carry out the publications trends analysis, keyword mapping analysis, and citation analysis, amongst others. The data for analysis were derived from the Scopus database, entailing 1763 articles published between 2013 and 2023. Moreover, through visualization, the name of the author and the nodes' size indicate the author's number of publications, showing the most cited authors in each subfield, etc., from the different results. Finally, the findings showed a summary of recent studies related to the keywords in this study. A systematic, transparent, and repeatable review of multiple studies on integrated reporting and the SDGs was made possible through the bibliometric analysis. In addition, it helps researchers find the most impactful research and map the research areas where subjective bias is the least. Furthermore, it enables more objective analysis, better audit quality, and greater reliability.