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

Abstract

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 the ways in which digitalization and artificial intelligence are likely to influence the disclosure of ESG of companies. The study employs a corpus drawn from the Scopus database. An observation of the interactions among several bibliometric indicators, depicted in statistical and graphical formats, illustrates the geographical distribution of publications, the influence of scientific journals, the evolution of keyword trends, and the organization of the field. The analysis indicates an estimated 56% annual growth in scientific output, along with a pronounced concentration of research activity in China. By contrast, regions such as Africa are underrepresented. Furthermore, the results highlight an overall positive and significant relationship between digitalization, artificial intelligence, and ESG disclosure. More specifically, the reviewed literature emphasizes the role of several explanatory factors, notably improved informational quality, transparency, and reduced information asymmetry, as well as the mediating effect of dynamic capabilities and innovation capabilities. This research offers an up-to-date and structured synthesis of the main determinants of the link between digitalization, artificial intelligence and ESG disclosure. In addition, it enriches the growing body of literature on the relationship between digitalization and sustainability. Specifically, it shows that digitalization can be a strategic tool for enhancing Environmental, Social, and Governance (ESG) disclosure.