Published Online:April 2026
Product Name:The IUP Journal of Accounting Research & Audit Practices
Product Type:Article
Product Code:IJARAP080226
DOI:10.71329/IUPJARAP/2026.25.2.185-204
Author Name:Pragya Singh, Manvinder Singh Pahwa and P Bhanu Sireesha
Availability:YES
Subject/Domain:Finance
Download Format:PDF
Pages:185-204
Environmental, Social and Governance (ESG) research has witnessed exponential growth following global sustainability mandates. This study mapped the intellectual landscape of ESG and Business Responsibility and Sustainability Reporting (BRSR) research using bibliometric analysis of 1,868 open-access articles from the Dimensions database (2021- 2025). Employing VOSviewer and NetworkX, the study examined publication trends, coauthorship networks and thematic clusters. The results revealed a 378% rise in publications between 2021 and 2024, with Sustainability journal leading in volume and impact. The keyword co-occurrence analysis identified important clusters like, ESG disclosure, CSR, financial performance, etc. India’s BRSR framework emerged as a distinct research theme, reflecting its growing global relevance. The findings provide a comprehensive, updated overview of ESG scholarship and highlight future research directions.
Inclusion of the Environmental, Social, and Governance (ESG) factors in investment decisions has seen unprecedented growth in the last decade and has radically transformed the world financial scenario (Amel-Zadeh & Serafeim, 2018). Sustainable investments worldwide hit $30.3 tn in 2022 and signify the marked movement toward the practices of responsible investing as a result of the Paris Agreement and the United Nations Sustainable Development Goals (IIMA, 2025). This evolution has been particularly remarkable in the emerging markets, whose regulatory practices and investor knowledge are changing at a rapid pace to meet the international standards.