2024, Vol. 7, Issue 2

author(s)
Amita Malhotra, Dr. A Porchelvi and Dr. Sucheta Gauba

abstract
The disclosure of information on Environment, Social and Governance (ESG) dimensions of a business plays a crucial role in ensuring sustainable businesses. It helps in reducing the informational asymmetry amongst various stakeholders and minimises investment risk by improving reputation of firms and providing easy access to capital. The growing relevance of ESG Disclosures and Reporting is evident from the exponential growth in research centred around various themes on the topic. This study intends to examine the length and breadth of literature on the topic to ascertain the current scope and future direction of work. It uses a sample of 614 articles extracted from the Scopus database spanning over 160 journals for the period of 2013 to 2024. With the UN officially using the term in 2004 and adoption of SDGs in 2015, the number of research articles has increased seven times. The Asian nations are soon picking up work in this area with European nations leading earlier. Analysis of other prolific elements of research like source of publication, leading authors, author’s keywords, etc. have been supplemented by a network or overlay visualisation using VOS viewer® software version 1.6.20. The empirical results not only help researchers understand the current status of work and its future direction, but also point out towards the fact that the trend towards more and more of ESG Disclosure and Reporting and its formalization is here to stay.