A BIBLIOMETRIC ANALYSIS OF CYBER SECURITY RISK DISCLOSURE

Along with experiencing significant financial losses due to data breaches in the company. To ‎attract stakeholders' attention, companies need to disclose the cyber risks they face. This study ‎aims to explain the progress and patterns in cyber risk disclosure and the variables that are often ‎associated with the practice. The research used a systematic literature review of 155 research ‎articles from Scopus (2020-2024) using the keywords cybersecurity disclosure in the fields of ‎computer science, social science, business management, accounting, economics, and finance. ‎Data was limited to English journal articles and analysed using bibliometric analysis with the ‎VOS viewer application. The results show that research on cyber risk disclosure in Scopus.com is ‎still limited, but shows an increasing trend in various countries' companies. The cited articles are ‎identified as references for future research. On accounting conceptualisations regarding the ‎voluntary disclosure of such corporate social responsibility information related to cyber risk ‎threats.‎