Title: Exploring the relationship between ESG, CSR, sustainability reporting and financial performance: a bibliometric analysis using VoS-viewer

Authors: Prashant Debnath; P. Chellasamy

Addresses: Department of Commerce, Bharathiar University, Coimbatore – 641046, Tamil Nadu, India ' Department of Commerce, Bharathiar University, Coimbatore – 641046, Tamil Nadu, India

Abstract: This research conducts a bibliometric analysis of ESG, CSR, sustainability reporting, disclosures, and financial performance literature from 2003 to 2023, identifying key contributors, journals, organisations, articles, and countries. Data were gathered from Scopus and analysed using VoS-viewer software. Techniques such as co-citation networks, co-authorship patterns, bibliographic coupling, and keyword co-occurrences revealed significant growth in research since 2010, peaking in 2022. Key trends included CSR disclosure's impact on forecast accuracy, sustainability integration in financial reporting, and the link between CSR and financial performance, especially in the GCC Islamic banking sector. Authors like A. Buallay, N.V. Khuong, and M.S. Sial made substantial contributions. Ahlia University emerged as a top contributor, with research interests spanning Malaysia, India, China, and the UAE. Influential journals included Sustainability (Switzerland) and the Social Responsibility Journal. The study highlights the positive link between sustainability reporting and firm performance, though CSR's impact on financial performance varied.

Keywords: environmental, social, and governance; ESG; sustainability reporting; corporate social responsibility; CSR; financial performance; bibliometric analysis; disclosures.

DOI: 10.1504/IJSD.2026.150558

International Journal of Sustainable Development, 2026 Vol.29 No.1, pp.44 - 78

Received: 13 Oct 2023
Accepted: 13 Sep 2024
Published online: 17 Dec 2025 *

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