Abstract
Abstract: With the increasing global attention on sustainable development and corporate social responsibility, studying the dynamics and frontiers of Environmental, Social, and Governance (ESG) disclosure is of great significance to academia, corporate practice, and policy-making. This study employs CiteSpace for bibliometric visual analysis, utilizing methods such as keyword co-occurrence analysis, cluster analysis, and research theme evolution analysis to comparatively analyze the differences in ESG research between domestic and international contexts. The study reveals the hotspots, trends, and development directions of ESG disclosure research. The findings indicate a steady growth in the number of publications in the ESG disclosure research field, with research themes shifting from singular environmental information disclosure to a more comprehensive focus on social responsibility and governance structures. This study not only provides researchers with new perspectives, expanding and deepening the themes of ESG research, but also offers references for companies to enhance ESG disclosure and for policy-making, thus holding significant theoretical and practical implications.
Published Version
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