Organizational learning and innovation research have received increasing attention from researchers in recent years. However, there is a need to understand the research development of this topic and its trends. Therefore, this study aims to provide a comprehensive view of this field by conducting a bibliometric analysis of 773 research articles published over the past 41 years. The study identifies the journals, researchers, countries, institutions, and references in terms of productivity, citations, co-citations, common keywords, and their developments over three periods using the VOS viewer software. The results show a strong connection between organizational learning and organizational innovation. The number of publications related to organizational learning and innovation has continuously increased. The United States of America (USA) ranked first, contributing 21.86 % of the total publications. Additionally, the "Universidad de Granada" has been ranked first in overall publication output (16 publications, 2.07 %). The focus of researchers in this field has expanded to include different and new topics such as innovation performance and ambidexterity. The results of this paper may help academics and practitioners better understand research development trends and hotspots in the field of organizational learning and innovation and provide a comprehensive view of future research.

Increased interest in sustainability and related issues has led to the development of disclosed corporate information on environmental, social, and governance (ESG) issues. Additionally, questions have arisen about whether these disclosures affect the firm’s value. Therefore, we conducted a bibliometric analysis coupled with a systematic literature review (SLR) of the current literature in the Scopus database from 2001 to 2023. We utilized VOS viewer, Site Space, and R Studio tools for this analysis. Our findings indicate that the relationship between ESG disclosures and the firm’s value has different effects and that disclosure impacts through various channels, such as increasing stakeholder trust. Moreover, the keyword analysis results before and after 2015 demonstrate significant advancement in the utilization of a theoretical foundation in the literature. Furthermore, China (Country), “Universidad de Salamanca” (University), “Uyar, Ali and García-Sánchez, Isabel-María” (Authors), and “Sustainability” and “Corporate Social Responsibility and Environmental Management” (Journals) were the most contributing and influential in this field. On the other hand, the results revealed six thematic clusters: society, sustainable development, ESG, organization, innovation, and stakeholders. We found promising research paths and emerging themes through content analysis of these clusters, such as sustainability assurance, green innovation, and sustainable development goals (SDGs). This review concludes by providing a roadmap that includes emerging lines of research that can be explored in depth in future studies to promote better and more comprehensive integration to achieve sustainability and maximize firm value.

This paper examines the impact of risk management practices, the regulatory environment, environmental sensitivity, and environmental accountability on sustainability audits, with a focus on the moderating role of technological readiness. Data were collected via a questionnaire distributed to 233 internal auditors and accountants working in small and medium-sized enterprises (SMEs) in Saudi Arabia and analyzed using SmartPLS 4. The results indicate that the regulatory environment is the most significant driver of such audits, highlighting the central role of institutional and compliance pressures in shaping these practices in emerging markets. Other organizational and technological factors showed limited effects, reinforcing the dominance of governance mechanisms in this context. These findings emphasize the substantial influence of the regulatory environment on sustainability audits among Saudi SMEs. This underscores the need for policymakers to strengthen regulatory frameworks that support sustainable practices. Furthermore, although technological readiness has limited direct and moderating effects, businesses should strategically improve their technological capabilities to align with compliance requirements and promote long-term sustainability goals. This study is significant because it uniquely addresses the gap in understanding how environmental factors and technological readiness contribute to enhancing sustainability auditing, particularly in relation to the Saudi Vision 2030 initiative, while providing novel insights into the SME sector in an emerging economy.