Digital technology and sustainable corporate reporting and disclosure practices: A bibliometric review

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Abstract

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. 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. The key implication of this work is that a significant realignment of research priorities is urgently needed to address critical practical challenges and ensure the relevance of academic output in the digital age. 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.

Keywords: Corporate Reporting, Disclosure Practices, Blockchain, Sustainability Management, Digital Technology, Environmental, Social, and Governance

Authors’ individual contribution: Conceptualization—H.A., Validation—H.A.G.; Resources—A.I.; Writing—Original & Draft—N.A.A.; Writing—Review & Editing—H.A.G.; Visualization—N.A.A.; Supervision—H.A.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G34, M14, M41, O33, Q56

Received: 07.11.2025
Revised: 13.12.2025; 05.01.2026; 24.03.2026
Accepted: 13.04.2026
Published online: 16.04.2026

How to cite this paper: Aldboush, H., Ibrahim, A., Almasria, N. A., & Al Ghunaimi, H. (2026). Digital technology and sustainable corporate reporting and disclosure practices: A bibliometric review. Corporate Governance and Sustainability Review, 10(3), 20–39. https://doi.org/10.22495/cgsrv10i3p2