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Non-financial disclosures and sustainable development: A scientometric analysis

Neha Saini, Monica Singhania Orcid Logo, Morshadul Hasan, Miklesh Prasad Yadav, Abedin Abedin

Journal of Cleaner Production, Volume: 381, Issue: 1, Start page: 135173

Swansea University Author: Abedin Abedin

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DOI (Published version): 10.1016/j.jclepro.2022.135173

Abstract

Pressure on companies to report on non-financial dimensions has amplified the interest in sustainability due to increased awareness among stakeholders. While connecting value-related success to financial performance is a niche field among academicians and researchers, the debate is still on “Does it...

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Published in: Journal of Cleaner Production
ISSN: 0959-6526
Published: Elsevier BV 2022
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URI: https://cronfa.swan.ac.uk/Record/cronfa64255
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spelling v2 64255 2023-08-31 Non-financial disclosures and sustainable development: A scientometric analysis 4ed8c020eae0c9bec4f5d9495d86d415 Abedin Abedin Abedin Abedin true false 2023-08-31 BAF Pressure on companies to report on non-financial dimensions has amplified the interest in sustainability due to increased awareness among stakeholders. While connecting value-related success to financial performance is a niche field among academicians and researchers, the debate is still on “Does it matter the going value of non-financial disclosures (NFD) relevant?” To clarify ambiguous perceptions in existing literature, we examine how NFD connects to sustainable development by conducting an in-depth scientometric analysis to gain insights into evolution, trends, and other multi-dimensional aspects to map centralities and bursts in non-financial sustainability indicators. We used bibliometric data from a pool of 1568 studies from Web of Science published in Social Science Citation Index (SSCI) and Science Citation Index Expanded (SCIE) journals between 1991 and 2021 to identify the prominent research areas in this stream and the pattern of the interrelationship among various disciplines. The current investigation reveals several novel features of ESG disclosures, such as corporate sustainable performance, environmental performance, environmental disclosures, sustainable supply chains, sustainability indicators, and integrated reporting. This study highlights bottlenecks and suggests the scope of future research on Environmental, Social and Governance (ESG) to meet sustainable business goals. The findings of this study include 13 major clusters refining ESG for sustainability, concluding with a new theory encapsulating sustainable development through non-financial disclosure in business processes. This study has significant practical implications on the ESG dimension in the corporate world of emerging countries are under the development stage. Journal Article Journal of Cleaner Production 381 1 135173 Elsevier BV 0959-6526 Non-financial disclosure, ESG disclosure, Sustainability, Corporate financial performance, Integrated reporting 25 12 2022 2022-12-25 10.1016/j.jclepro.2022.135173 http://dx.doi.org/10.1016/j.jclepro.2022.135173 COLLEGE NANME Accounting and Finance COLLEGE CODE BAF Swansea University The research is funded by Indian Indian Council of Social Science Research (ICSSR) under project scheme IMPRESS-1492. 2023-09-20T10:33:31.8295178 2023-08-31T17:55:09.7792983 Faculty of Humanities and Social Sciences School of Management - Accounting and Finance Neha Saini 1 Monica Singhania 0000-0002-2655-2685 2 Morshadul Hasan 3 Miklesh Prasad Yadav 4 Abedin Abedin 5 64255__28574__61e502d0ecb74d38a9617b3b6b1f5329.pdf 64255.VOR.pdf 2023-09-19T11:39:46.1335232 Output 13589538 application/pdf Version of Record true © 2022 The Authors. Published by Elsevier Ltd. Distributed under the terms of a Creative Commons Attribution 4.0 License (CC BY 4.0). true eng https://creativecommons.org/licenses/by/4.0/
title Non-financial disclosures and sustainable development: A scientometric analysis
spellingShingle Non-financial disclosures and sustainable development: A scientometric analysis
Abedin Abedin
title_short Non-financial disclosures and sustainable development: A scientometric analysis
title_full Non-financial disclosures and sustainable development: A scientometric analysis
title_fullStr Non-financial disclosures and sustainable development: A scientometric analysis
title_full_unstemmed Non-financial disclosures and sustainable development: A scientometric analysis
title_sort Non-financial disclosures and sustainable development: A scientometric analysis
author_id_str_mv 4ed8c020eae0c9bec4f5d9495d86d415
author_id_fullname_str_mv 4ed8c020eae0c9bec4f5d9495d86d415_***_Abedin Abedin
author Abedin Abedin
author2 Neha Saini
Monica Singhania
Morshadul Hasan
Miklesh Prasad Yadav
Abedin Abedin
format Journal article
container_title Journal of Cleaner Production
container_volume 381
container_issue 1
container_start_page 135173
publishDate 2022
institution Swansea University
issn 0959-6526
doi_str_mv 10.1016/j.jclepro.2022.135173
publisher Elsevier BV
college_str Faculty of Humanities and Social Sciences
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hierarchy_top_id facultyofhumanitiesandsocialsciences
hierarchy_top_title Faculty of Humanities and Social Sciences
hierarchy_parent_id facultyofhumanitiesandsocialsciences
hierarchy_parent_title Faculty of Humanities and Social Sciences
department_str School of Management - Accounting and Finance{{{_:::_}}}Faculty of Humanities and Social Sciences{{{_:::_}}}School of Management - Accounting and Finance
url http://dx.doi.org/10.1016/j.jclepro.2022.135173
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description Pressure on companies to report on non-financial dimensions has amplified the interest in sustainability due to increased awareness among stakeholders. While connecting value-related success to financial performance is a niche field among academicians and researchers, the debate is still on “Does it matter the going value of non-financial disclosures (NFD) relevant?” To clarify ambiguous perceptions in existing literature, we examine how NFD connects to sustainable development by conducting an in-depth scientometric analysis to gain insights into evolution, trends, and other multi-dimensional aspects to map centralities and bursts in non-financial sustainability indicators. We used bibliometric data from a pool of 1568 studies from Web of Science published in Social Science Citation Index (SSCI) and Science Citation Index Expanded (SCIE) journals between 1991 and 2021 to identify the prominent research areas in this stream and the pattern of the interrelationship among various disciplines. The current investigation reveals several novel features of ESG disclosures, such as corporate sustainable performance, environmental performance, environmental disclosures, sustainable supply chains, sustainability indicators, and integrated reporting. This study highlights bottlenecks and suggests the scope of future research on Environmental, Social and Governance (ESG) to meet sustainable business goals. The findings of this study include 13 major clusters refining ESG for sustainability, concluding with a new theory encapsulating sustainable development through non-financial disclosure in business processes. This study has significant practical implications on the ESG dimension in the corporate world of emerging countries are under the development stage.
published_date 2022-12-25T10:33:29Z
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