The growing concern of all UN member states to respond to global challenges, such as ending poverty, developing the health and educational systems, economic growth, reducing the impact of climate change, and preserving oceans and forests, has made ESG disclosure a necessity for companies. This study intends to analyze the relationship between ESG disclosure and company’s performance. The overall company’s performance was evaluated based on the corporate sustainability performance (CSP) framework, namely economic, environmental, and social (EES) performance. A sample of 80 articles taken from the Web of Science and Scopus databases, published in 50 journals, and reporting 742 effects, was relevant to meta-analyses the correlation between ESG disclosure and company’s economic performance. The results support the positive correlation between ESG disclosure and company’s economic performance. ESG disclosure is for more than just transparently reporting relevant ESG information, but also contributes to the consolidation of better economic performance through the degree of efficiency and effectiveness of the economic strategies of the business. In terms of practical implications, management of companies should consider ESG information disclosure through a long-term management strategy. These findings being timely especially in the case of companies for which no legislative constraints for ESG disclosure.

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.

The increasing severity of economic, environmental, and social issues determines the transformational and positive role of accounting researchers in the context of climate change. This study aims to bibliometric analysis of the interest of Romanian accounting scholars to publish articles in journals from the Business, Management, and Accounting areas, respectively the Accounting Q1 and Q2 categories that contribute to accounting research, as well as analyzing their interest in publishing articles that are assessed by the WOS database as contributing to SDGs research. The research is based on 161 articles collected from the WOS database, of which 79 articles are assessed by the WOS database as contributing to the research of one or more SDGs. The results support the involvement of Romanian accounting scholars from HEIs in accounting research, as well as their contribution through the articles published as part of the relevant and important SDGs for the accounting profession. The contribution to SDGs research was noted as follows: 4 – quality education; 5 – gender equality; 8 – decent work and economic growth; 9 – industry, innovation, and infrastructure; 12 – responsible consumption and production; 13 – climate action. They target all components of sustainability, namely economic (SDG 8 and 9), environmental (SDG 12 and 13), and social (SDG 4 and 5), but with a significantly greater emphasis on the economic component. This study fills the gap in investigating the interest of Romanian accounting scholars from HEIs in accounting research for the SDGs. Accounting scholars should consider increasing attention to the publication of articles that will contribute to SDGs research, while HEIs should adopt initiatives to implement the SDGs in accounting research.

Corporate reporting has developed globally in the last three decades, encompassing economic, social, and environmental information. From the GRI standing out as the first organization that offers companies guidelines to sustainability reporting, to the recent ESRS standards adopted by the EU, there is an increasing trend in the diversity of sustainability reporting frameworks. This empirical research attempts to provide insights into sustainability reporting frameworks used by European companies from six countries grouped into two regions of Europe, namely Western (France, Germany, Netherlands) and Eastern (Hungary, Poland, Romania) to highlight the directions of action of companies to achieve sustainable objectives. The sample includes 30 companies headquartered in Europe, 15 companies for each region of Europe. The reports of the companies during the period of 2018–2022 were used to extract the information on sustainability frameworks, resulting in 150 sustainability or annual reports used. To achieve the objective of the research, quantitative data were collected through the content analysis of the companies' sustainability or annual reports, the extracted information being applied in statistical analyses. The study finds that the trend of using sustainability reporting frameworks in Western and Eastern Europe increases from year to year. Western European companies stand out with better corporate performance by relying on multiple sustainability reporting frameworks in the preparation and publication of sustainability or annual reports. Most European companies have a low level of compliance with the requirements of sustainability frameworks and are economic science-oriented and business-oriented. Western European companies are more focused on investment and environmental aspects, while those in Eastern Europe are more focused on profitability and social aspects. This study fills the gap in corporate reporting research in relation to the sustainability frameworks used by Western and Eastern European companies.