Akurasi : Jurnal Studi Akuntansi dan Keuangan
Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025

UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS

Lusy (Unknown)
Ginting, Rafles (Unknown)



Article Info

Publish Date
18 Jun 2025

Abstract

This study aims to identify future research opportunities in the field of sustainability and ESG through a bibliometric analysis of Scopus articles for the period 2014-2024, focusing on the fields of business, management, and accounting. The results show that the dominant topics are sustainable development, CSR, and governance, while ESG investment, financial performance, and new technologies are still under-explored. Driven by stakeholder expectations, regulations, and the need for legitimacy for ESG adoption, in line with stakeholder theory, legitimacy theory, and natural resource-based approach (NRBV). This study highlights the need for the development of standardized ESG metrics, increasing regional diversity, and cross-disciplinary integration to strengthen the understanding and implementation of sustainability. This study contributes to bridging the research gap, identifying emerging trends, developing an ESG roadmap and developing more effective sustainability strategies.

Copyrights © 2025






Journal Info

Abbrev

akurasi

Publisher

Subject

Economics, Econometrics & Finance

Description

AKURASI Jurnal Studi Akuntansi dan Keuangan adalah jurnal ilmiah yang diterbitkan oleh Program Studi Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal terbit secara berkala dua kali setahun pada bulan Juni (periode Januari-Juni) dan Desember (periode Juli-Desember). Jurnal ...