Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review

Abstract

This research explores the application of Environmental, Social, and Governance (ESG) fraud. This research also describes the trends and developments in ESG fraud from year to year. Apart from that, this research explains trends in research methods, research objects, the ESG fraud triangle, and ESG fraud schemes. To achieve all these objectives, the research methods used are bibliometrics and systematic literature review. The analytical tool used is MS. Excel and VOSviewer. The number of papers in the research sample was 66 papers. These articles contain controversial issues regarding the implementation of ESG, company performance and audits. The research results prove that the pandemic is vital in developing ESG fraud. When the pandemic hit, many researchers started researching ESG fraud, and at its peak, when the pandemic was over, there were still many researchers studying ESG fraud. There are two main findings in the research. First, pressure is a factor that often causes companies to practice ESG fraud. Second, non-financial reporting fraud schemes are often used to carry out ESG fraud practices.

Environmental, Social, Governance Terhadap Kinerja Keuangan Destinasi Wisata Alam Pulau Madura

“…Hal tersebut melekat pada usaha organisasi agar dapat melindungi lingkungan serta menurunkan pengaruh yang akan mungkin ditimbulkan dari kegiatan operasional (Majidah & Aryanty, 2022). Dengan demikian, rumor Environmental, Social, and Governance (ESG) menjadi rumor yang paling eksentrik dalam beberapa tahun terakhir ini (Tarjo et al, 2024) Penelitian ini merupakan pembaharuan dan replikasi dari penelitian (Minggu et al, 2023;Inawati & Rahmawati, 2023). Pembaharuan pada penelitian ini merupakan pada objek penelitiannya, yang dimana objek pada penelitian ini mengambil destinasi wisata alam yang terdapat pada Pulau Madura.…”