The contemporary trends of scientific research on ESG and non-financial reporting

• Autorzy: Koszel Maciej

Identyfikatory

DOI

10.29119/1641-3466.2025.216.15

• Języki publikacji: EN

Abstrakty

EN

Purpose: The article addresses the issue of contemporary directions of ESG research with particular emphasis on non-financial disclosure (non-financial reporting) of companies. The aim of the study is to identify areas of ongoing scientific research in the subject. Design/methodology/approach: The conducted research has the character of meta-analysis. The focus was on achievements in two main scientific disciplines: economics and finance, and management and quality sciences. The research covered publications related to non-financial reporting, with ESG aspects - environmental (environmental), social (social) and corporate governance (governance) - as a common thread. Findings: The study of ESG and non-financial reporting is a rapidly evolving area of contemporary research in economics and management. The volatility is driven, on the one hand, by the needs of companies themselves as they adapt to changes in the operating environment, while, on the other hand, ESG and non-financial reporting activities are significantly influenced by regulations that cover an increasingly wide range of companies. Increasingly, researchers are using statistical analysis methods for this purpose, which is slowly becoming a separate sub-discipline in methodology as a science. The development of research tools, including advanced statistical packages, can lead to significant changes in the range of analysis methods - from qualitative methods, based on descriptions, to statistical analysis, using measures of centrality, frequency, or so-called burst-terms analysis. Research limitations/implications: The main limitation of the study is the time scope of the research. Only articles from 2004-2021 were included in the main analysis, which was determined by the availability of databases at the time the source material was collected. The research conducted shows the directions of change in the scientific exploration of ESG issues and non-financial reporting, which can be exploited for further analyses by researchers, students, and other entities working on the subject. Originality/value: The research not only show past and current trends in ESG research, but also a change in research methodology, which increasingly uses quantitative methods. This thread represents an attractive area for further scientific exploration.

Słowa kluczowe

EN

ESG; non-financial disclosure; bibliometric analysis

PL

ESG; ujawnianie informacji niefinansowych; analiza bibliometryczna

• Wydawca: Wydawnictwo Politechniki Śląskiej
• Czasopismo: Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska
• Rocznik: 2025
• Tom: z. 216
• Strony: 225--238
• Opis fizyczny: Bibliogr. 47 poz.

Twórcy

autor

Koszel Maciej

• Poznan University of Economics and Business

• https://orcid.org/0000-0003-1613-2334

Bibliografia

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