Environmental Disclosure Research Revisited: A Bibliometric–TCCM Synthesis of Theoretical Integration and Methodological Diversification

ABSTRACT This study examines the evolution and determinants of corporate environmental disclosure research through a systematic review of 117 peer‐reviewed articles published from 2016 to 2026 in Scopus. Using the PRISMA 2020 protocol and the SPAR‐4‐SLR framework, a bibliometric analysis was conducted with Bibliometrix and VOSviewer, complemented by the Theory–Context–Characteristics–Method (TCCM) approach to map the intellectual structure, thematic development and research gaps. The findings indicate growing research output, rising markedly after 2023, with China leading in publication output and the United Kingdom attracting the greatest citation impact. Legitimacy, stakeholder and institutional theories dominate the field but are often used in parallel rather than integrated, while governance mechanisms and firm‐level characteristics show inconsistent associations across contexts. Thematic analysis identifies environmental reporting as the core theme, whereas disclosure quality, green innovation and performance outcomes remain underexplored. Future research should prioritise theoretical integration, disclosure quality measurement and methodologically diverse designs.