BIBLIOMETRIC ANALYSIS ON ESG DISCLOSURE: AN OVERVIEW OF RESEARCH TRENDS

This article aims to investigate research trends on ESG Disclosure over the past 5 years. In view of the need to know the characteristics of these productions, the bibliometric scope of study was used for data collection, in which 711 articles were collected on the Scopus platform, published between 2019 and 2023. For the examination of this sample, specifically to understand the temporal evolution of academic productions on the subject, the Microsoft Excel tool was used. Under the pillar of an investigative conduction based on meta-analysis, this research relied on the VOSviewer software, version 1.6.19, in search of the most prolific nations and themes, through cluster analysis, to also enable the construction of a more robust research agenda around the theme. The results showed that the years 2022 and 2023 concentrate the largest number of publications on the subject, with China being the leading nation in terms of academic productivity. Furthermore, in addition to financial performance, the analysis of the clusters that appeared by the software allowed the identification of research trends that, in summary, relate ESG reporting with its moderating and strategic role; the creation of value for the company; the relationship with business size; competitiveness; environmental management; and greenwashing. Concluding that the integration of ESG reporting into corporate governance practices, reflecting the demand for risk management, less informational asymmetry and transparent conduct of business, are essential elements for maintaining the corporate image.