International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

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From Reporting to Reality: A Bibliometric Review of ESG Integration in Strategic Corporate Decision-Making

Author(s) Mr. Yatharth Kumar, Prof. Adeel Maqbool
Country India
Abstract Despite Environmental, Social, and Governance (ESG) criteria becoming central to corporate agendas, a significant 'reporting to reality' gap persists between performative disclosure and authentic strategic integration. This gap is quantitatively mapped in this study through a comprehensive bibliometric review of 315 articles retrieved from Scopus and Web of Science. Using co-citation analysis, bibliographic coupling, and keyword co-occurrence, the paper visualises the intellectual and conceptual structure of ESG integration in strategic decision-making.
Findings reveal a field in rapid transition, with scientific production surging from 11 articles in 2019 to 149 by late 2025. The analysis identifies five primary thematic clusters, uncovering a structural fracture where mandatory reporting streams remain conceptually distanced from strategic integration and financial performance clusters. The intellectual foundations are anchored in the tension between agency and stakeholder theories, tracking an evolution from compliance-orientated CSR toward a modern, integrated ESG paradigm.
The 'ESG-financial performance' nexus is identified as the most active research hotspot. Critical knowledge gaps are pinpointed, specifically the need to bridge the disconnect between ESG disclosure and executive compensation mechanisms. The study is concluded with a targeted research agenda to guide scholars in bridging the implementation gap between reporting and reality.
Keywords ESG (Environmental, Social, Governance), Bibliometric Review, Corporate Sustainability, Good Governance, Strategic Decision-Making
Field Business Administration
Published In Volume 8, Issue 1, January-February 2026
Published On 2026-02-13
DOI https://doi.org/10.36948/ijfmr.2026.v08i01.68797
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E-ISSN 2582-2160
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