An introduction to sustainability reporting and disclosure in the European Union: a primary bibliometric analysis

Purpose: This study explores the evolution of sustainability reporting in the European Union, focusing on non-financial disclosure and the role of Directive 2014/95/EU. The goal is to map key trends and identify significant contributions to enhance corporate transparency and accountability. Methodology: A systematic literature review (SLR) was conducted on articles published from 2012 to 2023, using Scopus to select relevant documents. Bibliometric analysis, performed with VOSviewer software, identified thematic clusters and relationships among key concepts. Originality and Practical Implications: The study identifies four thematic clusters: EU regulations, corporate social responsibility, legitimacy theory, and integrated reporting. It provides an original contribution by mapping the literature on sustainability reporting and suggesting future research areas, such as cross-country and sectoral comparative studies. The findings also offer practical insights for companies and policymakers aiming to develop more sustainable reporting practices.