What is it about?
This study presents a bibliometric analysis of the evolving research landscape at the intersection of digital technology, corporate reporting, and disclosure practices. Analysing data from Web of Science, Scopus, and Dimensions (2015–2024), this study maps the intellectual structure of the field through citation, co-citation, and co-authorship networks, as well as keyword co-occurrence.
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Why is it important?
Our findings reveal a significant academic shift toward digital themes, yet a persistent dominance of traditional domains such as financial reporting and governance. Notably, critical areas such as digital transformation, data analytics, risk management, and stakeholder engagement remain markedly underrepresented. This disconnect suggests a misalignment between scholarly focus and the practical challenges corporations face
Perspectives
This study provides a comprehensive map of the field’s evolution and issues an urgent call for research to bridge the identified gap. The objective of this future work must be to transform corporate disclosures, making them resilient, technologically advanced (e.g., via interactive dashboards and blockchain audit trails), and directly responsive to a diverse array of stakeholders.
Dr Hisham Al Ghunaimi
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This page is a summary of: Digital technology and sustainable corporate reporting and disclosure practices: A bibliometric review, Corporate Governance and Sustainability Review, April 2026, Virtus Interpress,
DOI: 10.22495/cgsrv10i3p2.
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