Environmental, Social, and Governance (ESG) and Corporate Governance: A Scopus-Based Bibliometric Analysis (2016–2025)

Penulis

  • Nor Rahma Rizka Politeknik Negeri Tanah Laut
  • Fitra Izzadieny Politeknik Negeri Tanah Laut
  • Deafatunnizwa Ulfida Politeknik Negeri Tanah Laut
  • Rahmi Nadiar Politeknik Negeri Tanah Laut
  • Diva Trimuliani Politeknik Negeri Tanah Laut

DOI:

https://doi.org/10.21009/wahana.21.013

Kata Kunci:

Environmental, Social, and Governance (ESG), Corporate Governance, Analisis Bibliometrik, VOSviewer, Keberlanjutan

Abstrak

Penelitian ini bertujuan memetakan struktur intelektual dan perkembangan tematik kajian Environmental, Social, and Governance (ESG) dan Corporate Governance melalui analisis bibliometrik terhadap 1.826 artikel jurnal berbahasa Inggris yang terindeks Scopus pada periode 2016–2025. Analisis dilakukan menggunakan perangkat lunak VOSviewer untuk mengevaluasi tren publikasi, penulis produktif, artikel dengan sitasi tertinggi, serta pola keterkaitan kata kunci melalui visualisasi network, overlay, dan density. Hasil penelitian menunjukkan peningkatan publikasi yang signifikan, terutama setelah tahun 2022, yang mencerminkan meningkatnya perhatian akademik terhadap isu ESG dan tata kelola perusahaan. ESG performance teridentifikasi sebagai tema penelitian yang paling dominan dan memiliki keterkaitan erat dengan karakteristik dewan, pengungkapan ESG, inovasi, dan pembangunan berkelanjutan. Selain itu, penelitian ini mengidentifikasi enam klaster utama serta pergeseran fokus kajian menuju transformasi digital, green innovation, responsible investment, greenwashing, dan tax avoidance. Temuan ini memberikan gambaran komprehensif mengenai perkembangan literatur sekaligus menawarkan arah penelitian ESG-CG di masa mendatang

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Unduhan

Diterbitkan

2026-07-29

Cara Mengutip

Rizka, N. R., Izzadieny, F., Ulfida, D., Nadiar, R., & Trimuliani, D. (2026). Environmental, Social, and Governance (ESG) and Corporate Governance: A Scopus-Based Bibliometric Analysis (2016–2025). Jurnal Ilmiah Wahana Akuntansi, 21(1), 35–59. https://doi.org/10.21009/wahana.21.013

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Vol 21 No 1 (2026): Jurnal Ilmiah Wahana Akuntansi

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Articles

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