The impact of mandatory disclosure of ESG information on the value of stocks
a bibliometric analysis
DOI:
https://doi.org/10.23925/2179-3565.2025v16i3p65-80Keywords:
ESG, Sustainable practices, Mandatory disclosure, Stock market, Bibliometric analysisAbstract
The growing interest in the topic of sustainability has stimulated the enactment of legislation that makes it mandatory for companies to disclose sustainable practices. However, empirical articles on this topic present contradictory results in terms of share valuation. Therefore, this study aims to understand the evolution of academic production on this issue. To this end, a bibliometric analysis of academic literature is carried out using the WoS and Scopus databases. It is executed using R and Biblioshiny software. Furthermore, the main bibliographic laws are checked - Lotka, Bradford and Zipf. The final sample consists of 244 articles. The results obtained contribute to academia by deepening the analysis of research that relates sustainability to the financial performance of companies, especially in the context of mandatory disclosure and market value. Furthermore, they assist governments and regulators in improving public policies related to the disclosure of sustainability information.
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