Toward Evidence‐Based ESG Reporting: The Added Value of Geospatial and Satellite Data

ABSTRACT This study addresses the limitations of conventional ESG reporting, including reliance on self‐reported and third‐party data, lack of standardization, and limited verifiability, by examining how geospatial data enhance disclosure quality. It aims to synthesize and critically evaluate existing research on satellite and geospatial data in ESG reporting in order to identify dominant research directions and unresolved challenges. It employs a systematic bibliometric analysis of Scopus‐indexed publications, complemented by thematic mapping and cluster identification, to explore the structure and evolution of the literature. The findings demonstrate that geospatial data enhance environmental performance measurement, enable asset‐level monitoring, and strengthen risk assessment, thereby mitigating information asymmetries. Nevertheless, the diffusion of these data remains constrained by coverage gaps, methodological inconsistencies, and governance issues. Standardization and interoperability challenges can be tackled through stronger global governance and structured public‐private collaboration that aligns data production with concrete user needs in sustainable finance, agriculture, and environmental management.