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

DOI:

https://doi.org/10.29303/akurasi.v8i1.659

Penulis

  • Lusy Universitas Katolik Darma Cendika
  • Rafles Ginting Universitas Tanjungpura

Kata Kunci:

analisis bibliometrik, ESG, NRBV, teori legitimasi, teori pemangku kepentingan

Abstrak

Penelitian ini bertujuan mengidentifikasi peluang riset masa depan dalam bidang sustainability dan ESG melalui analisis bibliometric terhadap artikel Scopus periode 2014-2024, di bidang bisnis, manajemen dan akuntansi. Hasil menunjukkan bahwa topik dominan adalah pembangunan berkelanjutan, CSR, dan tata kelola, sementara investasi ESG, kinerja keuangan, dan teknologi baru masih kurang dieksplorasi. Didorong oleh ekspektasi pemangku kepentingan, regulasi dan kebutuhan legitimasi adopsi ESG, selaras dengan teori pemangku kepentingan, teori legitimasi, dan panangan berbasis sumber daya alam (NRBV). Studi ini menyoroti perlunya pengembangan metrik ESG yang terstandarisasi, peningkatan keragaman regional, serta integrasi lintas disiplin untuk memperkuat pemahaman dan penerapan berkelanjutan. Penelitian ini berkontribusi dalam menjembatani kesenjangan riset, mengidentifikasi tren yang muncul, dan menyusun peta jalan ESG serta mengembangkan strategi keberlanjutan yang lebih efektif.

 

Unduhan

Data unduhan belum tersedia.

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Unduhan

Diterbitkan

2025-06-18

Cara Mengutip

Lusy, & Ginting, R. (2025). UNVEILING FUTURE PATHWAYS IN ESG AND SUSTAINABILITY: A BIBLIOMETRIC EXPLORATION OF EMERGING TRENDS AND RESEARCH GAPS. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 8(1), 169–188. https://doi.org/10.29303/akurasi.v8i1.659

Terbitan

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

Bagian

Articles

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Hak Cipta (c) 2025 Lusy, Reafles Ginting

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