Mohamed Oudgou

The Evolution of Green Taxation Research: A Bibliometric Analysis of Knowledge Structures, Thematic Trends, and Emerging Research Frontiers

Green taxation has evolved from a fiscal instrument for correcting environmental externalities into a strategic policy mechanism for promoting sustainable development and supporting the transition toward low-carbon economies. As research on this topic has expanded, the literature...

Unveiling Research Trends in ESG Disclosure in the Age of Digitalization and AI: A Systematic and Bibliometric Review

Conducted in accordance with the PRISMA guidelines, this systematic bibliometric review provides a structured examination of the literature on the link between digitalization, artificial intelligence (AI), and environmental, social, and governance (ESG) disclosure, focusing on th...