A company’s “value” is increasingly influenced by three criteria: the way it acts to protect the environment, its attitude towards society and the principles of corporate governance it has adopted. That is the Environmental, Social and Governance (ESG) acronym, and it has substantial impact on company value. To further understand the ESG landscape in business research, this article aims to analyze the existing literature and present the current state of knowledge, main trends, and future perspectives. Through the Scopus database, the authors examine a sample of 1034 articles spanning from 2006 to 2022. VOSviewer and Biblioshiny packages are used for performance analysis and visualization of the publication trends, the conceptual structure of the field and the research collaborations. The results suggest that the publication and citation trends of ESG register an upward trend over time. In terms of research institutions, most of the influential ones emanate from the US, while a significant percentage of articles were published in top-tier financial journals. Science mapping via co-authorship analysis bifurcates the sample into six clusters and reveals the major themes and their evolution. Keyword analysis unfolds emerging trends that could be further explored. Given the breadth of the sustainability field and the ever-changing business environment, this paper is of great practical importance in motivating companies to engage in ESG activities. To the authors’ knowledge, no other study has attempted a comprehensive and detailed BA covering multiple aspects and dimensions of ESG in the corporate research field. The theoretical framework of this paper fills this gap and offers an in-depth synthesis of all published papers, providing invaluable insights to scholars, the business community and regulatory authorities, and creating alternative research paths for aspiring researchers.

This research examines the relationship between environmental, social, and governance (ESG) criteria and tax behavior, with a particular focus on tax avoidance (TA). Despite the extensive literature on ESG and tax behavior, there remains a research gap concerning their interaction in the financial sector. The study is based on a dataset of 125 observations from 33 articles covering the period 2012–2023. The results of the meta-regression suggest that both ESG and TA indicators account for the different findings of the primary studies. Part of the observed heterogeneity can also be explained by the diversity of data samples and econometric approaches. Using the results of the meta-regression, we attempt to predict the association between ESG and TA in hypothetical and plausible study designs. The findings show no or small-to-moderate association between the two, suggesting that companies tend to separate ESG strategies from TA and underscoring the need for more consistent measurement practices. Notably, the link between the main variables appears to be strengthened in environments with extreme behaviors, both in terms of ESG and tax strategy. Distinct from prior meta-studies that centered on CSR and taxation, our analysis isolates the ESG/TA nexus by accounting for measurement heterogeneity (different ESG and TA proxies) and demonstrates that extreme behaviors largely drive the observed association. By examining the determinants of the heterogeneity of primary research into the ESG/TA relationship, this meta-analysis provides valuable insights that can guide future research, practical implementation, and regulatory policies. In particular, researchers should rely on long-run measures of TA (e.g., multi-year ETRs) and harmonized ESG indicators to reduce bias and enhance comparability across studies, thereby providing policymakers with more robust and consistent evidence.

The term “Distance Education” (hereafter DE) is gaining popularity amid new global trends in cross-cultural studies of transnational education. The main objective of this article is to identify the academic research development and future research goals in the Distance Education domain using the Scopus database in the last decade (2012–2022). To this end, a bibliometric analysis was performed examining the distribution of publications, the most influential scientific publication venues, the most productive authors, and regions and concluding with an explanation of the keywords co-occurrence in line with the VOSviewer program. The outcomes revealed that the most frequently examined topics in the field of DE can be detected, which focused on distance learning, online teaching, online education, moocs, ICT, and constitute subgenres of the literature under consideration. All in all, the paper can help scholars understand and decipher current trends, keep up with DE research directions, and finally enable them to conduct their future research more effectively.

An increasing number of articles published on the nexus between corporate sustainability disclosure (CSD) and tax behaviour (TB) have enriched the academic research landscape. However, they have provided inconclusive results as to the nature of the connection and have not yet adequately examined the sources of variation that might moderate the effect sizes under investigation. This study performs a standard meta-analysis and synthesises the empirical-quantitative results regarding the CSD-TB connection, following Hunter & Schmidt's (1990) research design. Several criteria were employed to collect documents with methodological and content relevance. The selection process resulted in a final dataset that includes 50 articles covering the period from 2012 to 2022. The findings reveal that the CSD-TB link is not significant enough for practical purposes, while an investigation of moderator variables that can explain the different findings of earlier studies shows either no or little connection. The benefit of such a no-results analysis for the research community is to redirect future researchers, especially PhD candidates, to examine other factors impacting corporations' TB. In terms of limitations, the meta-analysis is based on the availability of the existing corpus of knowledge and consists only of empirical studies with Pearson correlation coefficients and standardised beta coefficients. Implications for Central European audience: The present study provides evidence that may influence policy-making processes at the European and international level, particularly with regard to corporate tax transparency. The findings suggest that the implementation of CSD has not proven to be effective in terms of tax behaviour. A meta-analysis of the available data showed no statistically significant correlation between CSD and the tax behaviour of businesses, thus challenging the assumption that CSD obligations can act as an effective tool to enhance tax compliance, which implies that other means of enhancing tax compliance need to be explored.

The current business environment is characterized by globalization, geopolitical instability and rapid changes created by technological advancements, especially in the area of artificial intelligence and automation. In this complex and volatile environment, events associated with corporate actions with potential negative impact on environmental, social and governance (ESG) practices pose significant risks to enterprises, as well as to society. The purpose of this study is to provide a comprehensive review of ESG controversies applying a systematic literature and bibliometric analysis. Principles of PRISMA 2020 and SPAR-4-SRL were utilized to study a sample of 137 articles derived from the Scopus database for the period 2018–2025, in the dimensions of publication performance and trends, science mapping and content analysis. First results reveal a rapid scientific development of the field and a strong interdisciplinary nature. ESG controversies are directly linked to the financial performance, reputation and sustainability of companies. Enterprises with strong corporate governance mechanisms, gender diversity and transparent accountability processes demonstrate greater resilience and ability to manage ESG crises.