FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES
This research examines the relationship between investor focus and sustainability disclosures, emphasizing the influence of Environmental, Social, and Governance (ESG) factors on investment decisions. As sustainability reporting gains prominence in corporate strategy, this research aims to identify...
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| Format: | Article |
| Language: | English |
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Hailey College of Banking and Finance, University of the Punjab Lahore
2024-12-01
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| Series: | International Journal of Business Reflections |
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| Online Access: | http://111.68.103.26/journals/index.php/ijbr/article/view/8104 |
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| author | May Yadanar,Tun Saira ,Arshad Sonia,Sattar Hassan,Zafar Mahnoor |
| author_facet | May Yadanar,Tun Saira ,Arshad Sonia,Sattar Hassan,Zafar Mahnoor |
| author_sort | May Yadanar,Tun |
| collection | DOAJ |
| description | This research examines the relationship between investor focus and sustainability disclosures, emphasizing the influence of Environmental, Social, and Governance (ESG) factors on investment decisions. As sustainability reporting gains prominence in corporate strategy, this research aims to identify critical trends, influential aspects, and gaps in the current literature regarding investor behavior toward corporate sustainability disclosures. Through bibliometric analysis of studies conducted between 1999 and 2021, the research highlights the increasing role of sustainability disclosures in shaping investor sentiment and corporate valuation. Specifically, the research identifies three influential streams: the effect of investor relations and corporate governance on sustainability reporting, the role of environmental disclosures in improving firm value, and the growing importance of institutional investors in driving corporate transparency on sustainability issues. The thematic analysis classifies the relationship between investor focus and sustainability disclosures into four categories: niche themes (e.g., financial reporting and information asymmetry), motor themes (e.g., investors, sustainability reporting, and firm value), emerging/declining themes (e.g., climate change and financial reporting), and basic themes (e.g., corporate social responsibility and investor relations). While the research reveals critical insights, it also identifies limitations, such as the exclusion of non-listed companies and a lack of granularity in measuring investor sentiment. Future research should focus on standardizing reporting frameworks, broadening regional and industry coverage, and exploring the dynamic interaction between investors and managers in shaping CSR disclosure strategies. This research contributes to the growing body of knowledge on the role of investor behavior in fostering corporate responsibility and sustainability. |
| format | Article |
| id | doaj-art-cd549624470f42b1ba1fa08d917a8306 |
| institution | Kabale University |
| issn | 2708-9290 2708-9304 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Hailey College of Banking and Finance, University of the Punjab Lahore |
| record_format | Article |
| series | International Journal of Business Reflections |
| spelling | doaj-art-cd549624470f42b1ba1fa08d917a83062024-12-31T15:06:08ZengHailey College of Banking and Finance, University of the Punjab LahoreInternational Journal of Business Reflections2708-92902708-93042024-12-015222225210.56249/ijbr.03.01.58FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURESMay Yadanar,Tun0Saira ,Arshad1Sonia,Sattar2Hassan,Zafar3Mahnoor4Ministry of Planning and Finance, MyanmarDepartment of Commerce, GC University, Hafizabad campus, PakistanSchool of Management and economics, Beijing Institute of Technology, ChinaSchool of Management and economics, Beijing Institute of Technology, ChinaSchool of Finance, Zhongnan University of Economics and Law, ChinaThis research examines the relationship between investor focus and sustainability disclosures, emphasizing the influence of Environmental, Social, and Governance (ESG) factors on investment decisions. As sustainability reporting gains prominence in corporate strategy, this research aims to identify critical trends, influential aspects, and gaps in the current literature regarding investor behavior toward corporate sustainability disclosures. Through bibliometric analysis of studies conducted between 1999 and 2021, the research highlights the increasing role of sustainability disclosures in shaping investor sentiment and corporate valuation. Specifically, the research identifies three influential streams: the effect of investor relations and corporate governance on sustainability reporting, the role of environmental disclosures in improving firm value, and the growing importance of institutional investors in driving corporate transparency on sustainability issues. The thematic analysis classifies the relationship between investor focus and sustainability disclosures into four categories: niche themes (e.g., financial reporting and information asymmetry), motor themes (e.g., investors, sustainability reporting, and firm value), emerging/declining themes (e.g., climate change and financial reporting), and basic themes (e.g., corporate social responsibility and investor relations). While the research reveals critical insights, it also identifies limitations, such as the exclusion of non-listed companies and a lack of granularity in measuring investor sentiment. Future research should focus on standardizing reporting frameworks, broadening regional and industry coverage, and exploring the dynamic interaction between investors and managers in shaping CSR disclosure strategies. This research contributes to the growing body of knowledge on the role of investor behavior in fostering corporate responsibility and sustainability.http://111.68.103.26/journals/index.php/ijbr/article/view/8104sustainability disclosureinvestor influenceenvironmentalsocial and governancebibliometric analysis |
| spellingShingle | May Yadanar,Tun Saira ,Arshad Sonia,Sattar Hassan,Zafar Mahnoor FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES International Journal of Business Reflections sustainability disclosure investor influence environmental social and governance bibliometric analysis |
| title | FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES |
| title_full | FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES |
| title_fullStr | FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES |
| title_full_unstemmed | FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES |
| title_short | FROM REPORTS TO RETURNS: A BIBLIOMETRIC ANALYSIS OF THE INVESTOR’S ROLE IN SHAPING SUSTAINABILITY DISCLOSURES |
| title_sort | from reports to returns a bibliometric analysis of the investor s role in shaping sustainability disclosures |
| topic | sustainability disclosure investor influence environmental social and governance bibliometric analysis |
| url | http://111.68.103.26/journals/index.php/ijbr/article/view/8104 |
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