Sustainability Reporting Assurance within Worldwide Trends
Author:
Andreea CIRSTEA
JEL:
M41, M42, M48
DOI:
10.20869/AUDITF/2024/175/020
Keywords:
sustainability reporting assurance; bibliometric analysis; co-authorship analysis; keywords analysis; co-citation analysis;
Abstract:
Assurance of sustainability reports has gained increasing attention in academic research and professional practice as organizations strive to enhance the credibility and transparency of their environmental, social, and governance (ESG) disclosures. This bibliometric analysis examines the academic landscape of assurance in sustainability reporting by analyzing relevant literature indexed in the Scopus database from 1995 to 2024. The study focused on analyzing the co-authorship at the country level, the co-occurrence of keywords, as well as co-citations at the level of cited references. The analysis explores trends, patterns, and emerging themes in research related to assurance practices, methodologies, standards, and stakeholder perspectives. The results revealed a growing interest in the topic of sustainability reporting assurance, particularly in countries such as the United Kingdom, USA, Spain, and Australia. Furthermore, the high number of citations indicates that the topic is increasingly debated among researchers.
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Article(1235KB)