Year: 2025
Type: article
Abstract: Objective: The objective of this study is to observe the interest of researchers regarding the association between financial performance with ESG and SDG. Theoretical Framework: Although the association between financial performance and ESG and SDG is a widely debated topic in the specialized literature, to our knowledge, there is a gap concerning the comparative assessment of interest among academics, regarding the relationship between financial performance and ESG, respectively financial performance and SDG. Method: The aim of this research is accomplished by conducting a bibliometric analysis, using VOSviewer and Microsoft Excel. The final sample for the research consists of 1025 papers for Panel A (financial performance - ESG) and 201 papers for Panel B (financial performance - SDG) extracted from the Web of Science (WoS) database. Results and Discussion: The findings of this study include the number of publications over the years, a journals activity analysis, a countries activity analysis, a co-authorship analysis, the most cited articles and citation trends, and a representation of the most used keywords. The overall conclusion is that the relationship between financial performance with ESG and SDG is emphasized in the published articles. Research Implications: The main contribution of this research resides in filling the studies on the association between financial performance in relation to ESG and SDG. Originality/Value: This research contributes to the development of ESG disclosure and research and the achievement of SDG.
Institution: Bucharest University of Economic Studies
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4407587584