A Bibliometric Review of Environmental, Social, and Governance (ESG) Disclosure in the GCC
摘要
Sustainability and sustainable finance are popular these days, and Environmental, Social, and Governance (ESG) integration is becoming a part of investing decisions. ESG disclosure is becoming increasingly important. This research focuses on compiling and analyzing material to demonstrate improvement in GCC countries. In the GCC, oil and gas are one of the crucial sectors that pollute the environment, and culture is seen as one of the variables that influence ESG attitudes. Bibliometric techniques have been used to study literature, revealing the intellectual and collaborative structure of the work. Saudi Arabia and the United Arab Emirates have done the most of the ESG work in the GCC countries. Saudi Arabia is also a leader in international collaboration. Most of the work has been published on board characteristics, ownership structure, and business performance in relation to ESG disclosures. There is a wide scope of research on the other countries like Oman, Qatar, and Kuwait.