Next-Generation Urbanism: ESG Strategies, Green Accounting, and the Future of Sustainable City Governance—A PRISMA-Guided Bibliometric Analysis

Abstract

This study provides a PRISMA-guided bibliometric analysis of scholarly research at the intersection of Environmental, Social, and Governance (ESG) efforts, green accounting, and sustainable urbanization. This study employs 130 peer-reviewed articles obtained from the Scopus database (2014–2025) and applies Biblioshiny (version 4.1) and VOSviewer (version 1.6.20) to analyze publishing trends, topic clusters, conceptual frameworks, and citation patterns. The results demonstrate a growing convergence of ESG frameworks and environmental accounting practices in urban governance discussions, driven by elevated demands for transparency, performance evaluation, and sustainable change. Green accounting is an essential instrument for executing ESG principles at the municipal level, enhancing the credibility of sustainability reporting and enabling data-driven urban decision-making. Thematic mapping and hierarchical clustering illustrate a dynamic and varied research ecosystem, defined by distinct clusters focused on ESG transparency, urban resilience, governance innovation, and green technology integration. This study contributes to the literature by clarifying the structural and conceptual evolution of this emerging field and by suggesting a research agenda to promote integrated governance models that align financial, environmental, and social goals within urban systems.

1. Introduction

To address the multifaceted challenges that contemporary cities encounter—including environmental degradation, inequality, and institutional complexity—it is necessary to establish governance frameworks that are strategic, participatory, and performance- based [1,2]. This context presents a pertinent and increasingly imperative research frontier as follows: the intersection of Environmental, Social, and Governance (ESG) strategies, green accounting, and sustainable urbanism. An increasing emphasis is being placed on the development of integrated tools to evaluate and communicate urban sustainability performance in a rigorous and verifiable manner as municipalities strive to align their policies with the United Nations Sustainable Development Goals (SDGs), global climate commitments, and citizen expectations [2,3,4].

Initially developed for responsible investing and corporate risk management, ESG frameworks have gained impetus beyond the private sector, progressively entering the realm of public governance and policy discourse. These frameworks offer structured criteria for evaluating the commitments and effects of institutional governance, social equity, and environmental responsibility. However, most empirical and bibliometric studies continue to concentrate on the enterprise level, with a particular emphasis on corporate ESG disclosures and financial performance. The number of studies that investigate the relationship between ESG frameworks and city-level governance and environmental accounting is relatively low. Municipalities are increasingly utilizing ESG metrics to attract sustainable finance and monitor development objectives; however, their adaptation to urban governance contexts is methodologically disparate and under-theorized. This study investigates the systematic incorporation of ESG and green accounting principles into urban sustainability frameworks, with a particular emphasis on empirical patterns, governance innovation, and performance-based decision-making, to address that lacuna [5].

In parallel, green accounting has emerged as a critical mechanism for monitoring the ecological footprint of organizations and public institutions, which involves the integration of environmental and social externalities into financial accounting systems. Green accounting is extensively investigated in corporate environments; however, it is not sufficiently operationalized in municipal governance and urban policy. The potential of green accounting to support ESG implementation at the city level is substantial, particularly in the areas of enhancing the credibility of sustainability disclosures, enabling performance-based resource allocation, and facilitating climate-related financial risk assessment.

As both a planning paradigm and a normative objective, sustainable urbanism emphasizes comprehensive approaches to urban design, infrastructure, governance, and community development that incorporate economic viability, social inclusion, and environmental sustainability. Not only are cities increasingly acknowledged as the site of sustainability challenges, but they are also regarded as laboratories for sustainability innovation [1,2,3]. The governance of urban sustainability; however, continues to be methodologically diffused, with a lack of consensus on how to evaluate resilience, accountability, and environmental integrity in a manner that is both locally relevant and globally comparable [6,7,8].

The relationship between sustainable cities and green accounting is rooted in the capacity of accounting mechanisms to quantify environmental externalities, measure sustainability progress, and direct resource allocation at the local level. Green accounting serves as the empirical foundation for environmental disclosure and governance accountability within ESG frameworks, which are essential for the progression from normative sustainability objectives to operational outcomes in urban systems. Green accounting facilitates the surveillance and reporting of the environmental and social performance of cities as they increasingly employ ESG indicators to align with the SDGs. This reinforces integrated, data-informed, and resilient urban governance.

A systematic synthesis of the intersection of these frameworks in the context of urban governance is lacking in academic literature, despite the increasing prominence of ESG and green accounting in broader sustainability discourse. Theoretical and practical integration of ESG strategies, green accounting, and sustainable urbanism is typically limited in existing research, which treats them as distinct but parallel disciplines. In addition, there is presently no comprehensive bibliometric mapping of the academic landscape that elucidates the way these concepts are converging, the themes that dominate the discourse, and the significant gaps that persist.

This study performs a bibliometric analysis of scholarly literature that is governed by PRISMA and is situated at the intersection of sustainable urban governance, green accounting, and ESG strategies. The study identifies thematic clusters, significant publication trends, and conceptual linkages that are shaping this emerging field by utilizing data from the Scopus database (2014–2025) and analytical tools such as Biblioshiny (version 4.1) and VOSviewer (version 1.6.20). Although bibliometric evaluations have become increasingly prevalent in sectors such as sustainable finance, tourism, and corporate ESG disclosure, no prior research has systematically investigated the convergence of ESG principles and accounting frameworks within urban governance contexts. To contextualize our research within the broader literature,

Table 1. Comparative analysis of chosen bibliometric studies with the current research. Source: Own elaboration.

Study	Focus Area	Methodology	Scope	Key Contribution
Rasoolimanesh et al. (2023)	Sustainable tourism and SDGs	PRISMA + Thematic Review	2010–2022	Identifies sustainability indicators for tourism governance
Kumar et al. (2022)	Sustainable finance	Machine Learning + Bibliometric Analysis	2000–2021	Explores ESG–finance links using big data and clustering
Galletta et al. (2024)	Greenwashing in banking	PRISMA + SLR	2000–2023	Maps risks and controversies around ESG misreporting
This study	ESG, green accounting, urban governance	PRISMA + Biblioshiny + VOSviewer	2014–2025	First integrated mapping of ESG and accounting in sustainable urbanism

below compares selected bibliometric contributions in adjacent sustainability areas, emphasizing the interdisciplinary value and novelty of this work.

The remaining portion of this paper is structured as follows: A comprehensive literature review is provided in Section 2, which situates ESG strategies, green accounting, and sustainable urbanism within the existing academic discourse. Section 3 delineates the methodology, which encompasses the PRISMA protocol, database selection, and analytical tools employed. Section 4 presents the bibliometric results, which include network analysis, thematic mapping, and citation structures. Key findings, their implications for urban policy and research, and limitations are all addressed in Section 5. In conclusion, Section 6 offers reflections on the study’s contributions and potential avenues for future research.

2. Literature Review

The emergence of sustainable cities as a focal point of academic and policy discourse is indicative of a broader recognition of the urban environment as a critical arena for transformative solutions and a catalyst of sustainability challenges. As cities encounter mounting pressures associated with climate change, resource scarcity, and social inequality, there is an expanding need for integrated governance mechanisms that foster institutional accountability, social inclusion, and environmental performance. In this context, Environmental, Social, and Governance (ESG) frameworks have transformed from corporate sustainability tools to broader evaluative systems that can inform municipal planning, investment, and reporting practices. Simultaneously, green accounting—which is the systematic integration of environmental and social externalities into financial decision-making—provides practical tools for the implementation of ESG principles in urban environments. The present bibliometric investigation is motivated by the conceptual and methodological voids that are identified in the main strands of academic literature that define and connect these concepts. This section reviews these strands [9,10,11].

2.1. ESG Strategies and Urban Governance

The ESG idea originates from responsible investing and corporate sustainability practices, functioning as a framework for evaluating non-financial risks and long-term value generation. Originally confined to the banking sector, ESG measures have gradually infiltrated wider governance frameworks, encompassing public policy, regulatory systems, and, more recently, urban governance [12]. In urban settings, ESG frameworks are increasingly recognized as evaluative instruments for assessing municipal sustainability initiatives, informing strategic planning, and attracting green finance, especially in accordance with global policy frameworks like the United Nations Sustainable Development Goals (SDGs) and the EU Green Deal.

Recent literature indicates a fundamental transformation in the application of ESG from its corporate-centric beginnings to contemporary public management frameworks in urban settings [13]. Cities are progressively using ESG indicators to assess their environmental and social obligations, improve policy transparency, and institutionalize sustainability reporting processes. Nonetheless, the incorporation of ESG principles into the intricate, multi-stakeholder governance frameworks of urban areas is still methodologically and institutionally insufficiently developed, necessitating thorough conceptual and operational integration.

2.2. Green Accounting and Environmental Governance

Green accounting, also known as environmental or sustainability accounting, enhances conventional financial accounting by integrating ecological costs, natural capital depletion, and social-environmental externalities into financial decision-making [14]. Although thoroughly investigated in the corporate sector, its implementation in the public sector—particularly in municipal governance—remains underdeveloped and disjointed [15,16,17]. Green accounting offers towns methods to absorb environmental consequences, distribute resources according to ecological performance, and create fiscal tools that promote environmental goals.

In the realm of sustainable urban governance, green accounting possesses the capacity to effect radical change. It allows communities to progress beyond mere symbolic sustainability pledges to quantifiable performance assessments, facilitating environmental disclosures, carbon budgeting, and climate-aligned public investments. Notwithstanding this promise, empirical research indicates considerable institutional and technological obstacles to the extensive implementation of green accounting techniques at the municipal level [13,14]. The absence of defined indicators, insufficient integration with ESG frameworks, and inadequate regulatory requirements have hindered the implementation of environmental accounting in local government contexts.

2.3. Sustainable Urbanism and Resilient Governance

The primary emphasis of the literature on sustainable urbanism is the systemic integration of environmental, social, and economic objectives within the urban fabric. Ecological design and compact city paradigms were the foundations of the initial conceptualizations. Nevertheless, they have since broadened to encompass governance innovation, equity considerations, and resilience thinking [18]. Urban resilience has emerged as a critical policy objective, which is defined as the capacity of urban systems to adapt, assimilate, and transform in response to chronic stresses and acute disruptions. Urban resilience remains conceptually diffuse and methodologically fragmented, particularly in terms of institutional accountability and performance measurement, despite its normative appeal. Scholars have been increasingly advocating for the creation of integrated assessment frameworks that integrate resilience indicators with finance, governance, and ecological parameters. In this regard, ESG principles and green accounting methodologies present promising opportunities to enhance the traceability and credibility of resilience-oriented urban policies, while also fostering multi-actor accountability and evidence-based governance [5].

Although ESG strategies, green accounting, and sustainable urbanism have each cultivated their own academic traditions, the convergence of these fields remains little examined. The research indicates little efforts to investigate the operationalization of ESG frameworks via accounting techniques in municipal governance structures, or how environmental accounting might facilitate urban policy in alignment with ESG reporting criteria. The absence of coherence across these domains indicates wider epistemic and institutional disjunctions between sustainability research, urban policy, and public sector accounting. Recent contributions indicate a nascent research area, highlighting the function of cities as experimental platforms for integrated sustainable governance [2,3,4,19,20,21]. As municipalities are increasingly responsible for implementing climate action, addressing social inequalities, and meeting the demands of investors and citizens for transparency, the utilization of ESG-aligned performance systems—underpinned by comprehensive accounting frameworks—constitutes a vital research and policy focus. This work addresses this gap by utilizing a PRISMA-guided bibliometric methodology to thoroughly delineate the scientific environment at the convergence of ESG, green accounting, and sustainable urbanism. This analysis seeks to elucidate the structural, intellectual, and thematic dynamics of this interdisciplinary area to facilitate the creation of integrated governance models and guide future research directions that match technical responsibility with sustainable urban change. This study contributes to the bridging of a persistent fragmentation in the literature, where ESG frameworks, green accounting mechanisms, and urban governance paradigms have evolved in parallel but largely uncoordinated scholarly streams. The study unearths the underlying thematic alignments, identifies motor and emerging research areas, and defines a coherent agenda for integrated and performance-based urban sustainability research by employing a PRISMA-guided bibliometric lens.

3. Methodology

3.1. Data

This study’s bibliometric analysis is based on scientific publications obtained from the Scopus database, which was chosen for its exhaustive coverage of peer-reviewed literature in disciplines that are pertinent to urban policy, sustainability accounting, and environmental governance. Scopus is an appropriate source for investigating the intersection of ESG strategies, green accounting, and sustainable urbanization, as it provides comprehensive indexing of scholarly outputs in a variety of disciplines, such as urban studies, environmental science, business strategy, and public administration.

The data collection was conducted in April 2025, with a focus on publications published between 2014 and 2025. This period was characterized by the rapid integration of ESG principles into urban governance frameworks and sustainability reporting mechanisms. The title, abstract, and keyword fields were subjected to the search query, which was developed using Boolean logic. The final search query comprised the following terms: (“environmental, social, and governance” OR “ESG” OR “ESG strategy”), (“green accounting” OR “sustainability accounting”), and (“urban resilience” OR “sustainable urbanism” OR “urban governance”).

A total of 130 documents were retained for further analysis after the removal of irrelevant or duplicate entries. These comprised conference proceedings, review papers, book chapters, and journal articles. The dataset was exported in BibTeX format for analysis in Biblioshiny (version 4.1), the graphical interface of the Bibliometrix R (version 5.0.1) utility, and in CSV format for visual processing in VOSviewer (version 1.6.20). To guarantee a complementary approach to data visualization, network construction, and thematic synthesis, these two tools were chosen.

3.2. Method

The study utilizes a bibliometric approach to reveal the structural and conceptual underpinnings of academic literature concerning ESG initiatives, green accounting, and sustainable urbanization. This methodology integrates quantitative performance metrics with scientific mapping approaches to examine publishing trends, citation frameworks, keyword prevalence, author cooperation dynamics, and topic development.

Analyses were performed with both Biblioshiny (version 4.1) and VOSviewer (version 1.6.20). Biblioshiny was utilized to provide descriptive metrics such as yearly publishing outputs, the most cited authors and journals, contributions by nation, and the frequency of author keywords. Moreover, it generated theme progression diagrams, word clouds, and a strategic thematic map predicated on the characteristics of centrality and density. These outputs provide an extensive comprehension of the conceptual organization of the subject and the evolution of significant issues across time [22,23,24].

VOSviewer (version 1.6.20) was utilized to create visual representations of co-occurrence networks and conceptual groupings. It facilitated the identification of prevailing research topics, the mapping of keyword proximities, and the study of thematic coherence throughout the literature. Hierarchical cluster analysis (dendrograms) facilitated the display of semantic links among key study topics, hence enhancing the conceptual clarity of the observed thematic groups.

Bradford’s law of scattering was utilized to evaluate source productivity by categorizing publication outlets into concentric zones based on their contributions to the field. This research identified the primary sources where most thematically relevant papers are concentrated, along with periphery publications that contribute to conceptual variety. Citation analysis was conducted to identify both globally cited documents (measured by total citations in Scopus) and locally cited works (citations within the selected dataset), providing insight into the intellectual influence of specific contributions and authors within this focused literature set.

3.3. PRISMA Protocol

The document identification and screening approach was executed in compliance with the PRISMA 2020 principles to guarantee methodological rigor, replicability, and transparency. PRISMA, first designed for systematic reviews and meta-analyses, has progressively been used in bibliometric research to ensure procedural rigor and repeatability. PRISMA’s systematic methodology for establishing inclusion criteria, screening procedures, and final corpus selection has been corroborated in recent Scopus-based bibliometric studies across diverse fields, including microbiome-asthma research, greenwashing in finance, and the evolution of metaheuristic algorithms.

The preliminary search was conducted in April 2025 using the Scopus database. The search query was formulated utilizing Boolean operators to encompass the three overlapping thematic areas: (“environmental, social, and governance” OR “ESG” OR “ESG strategy”), (“green accounting” OR “sustainability accounting”), and (“urban resilience” OR “sustainable urbanism” OR “urban governance”). The search was conducted on titles, abstracts, and keywords, resulting in an initial collection of 162 items.

The screening phase included a dual-step procedure. Initially, documents were subjected to human inspection at the title and abstract level to eliminate duplicates and extraneous items—such as corporate-only ESG studies without urban applicability or green accounting studies unrelated to governance—leading to the elimination of 32 records. Secondly, in the eligibility phase, the whole texts of the remaining 130 papers were evaluated to ensure conformity with the study’s parameters. Only papers focusing on the intersection of ESG initiatives, green accounting principles, and sustainable urban government were selected. Publications in English from peer-reviewed journals, reviews, book chapters, and conference proceedings were included without limitations on document format.

The final corpus included 130 documents, exported in BibTeX format for analysis in Biblioshiny (version 4.1) and in CSV format for VOSviewer (version 1.6.20). The PRISMA 2020 flow diagram (Figure 1) succinctly encapsulates the whole selection process, including identification, screening, exclusion, and inclusion. The use of PRISMA in this context enhances the methodological rigor of the research and guarantees the transparency and reproducibility of the bibliometric dataset creation.

4. Results and Analysis

4.1. Network Analysis

This bibliometric analysis is predicated on a dataset of 130 scholastic documents that were retrieved from the Scopus database between 2014 and 2025 (

Table 2. Summary of main bibliometric indicators from scopus data.

Description	Results
Timespan	2014–2025
Total Documents	130
Sources (Journals, Books, etc.)	99
Annual Growth Rate (%)	42.18%
Document Average Age	1.21 years
Average Citations per Document	10.86
Total References	16,835
Author Keywords (DE)	561
Keywords Plus (ID)	460
Total Authors	499
Single-Authored Documents	13
Authors of Single-Authored Docs	12
Average Co-Authors per Document	3.36
International Co-Authorship (%)	35.19%
Document Types	Articles (114), Reviews (19), Books (13), Chapters (12), Conference Papers (4)

). The dataset is indicative of the growing academic curiosity regarding the intersection of sustainable urbanism, green accounting, and Environmental, Social, and Governance (ESG) strategies. The publications are disseminated across 99 distinct sources, such as books, journals, and conference proceedings. The field’s emergent nature and the increasing significance of sustainability, accountability, and resilience in urban governance research are underscored by its rapid annual growth rate of 42.18%. The topic’s relevance is further underscored by the fact that the average age of the documents is a mere 1.21 years.

The field’s academic visibility is relatively high, as evidenced by the average citation count per document of 10.86. The field’s profound incorporation with broader domains, including environmental economics, policy, and planning, was demonstrated by the citation of a total of 16,835 references. The dataset will serve as the foundation for the thematic and conceptual analysis presented in the subsequent sections, as it contains 561 author-supplied keywords and 460 keywords plus in terms of keyword diversity. Additionally, the patterns of authorship indicate a strong inclination toward collaboration. The globalized nature of research on sustainable urban governance is underscored by the fact that 35.19% of the documents feature international co-authorship, and the average number of co-authors per document is 3.36 among the 499 contributing authors. A single individual authored only 13 documents. Lastly, the publication categories suggest a firm academic focus: 114 of the articles are peer-reviewed, followed by 19 reviews, 13 volumes, 12 book chapters, and 4 conference papers.

The annual scientific production associated with sustainable urbanism, green accounting, and ESG strategies from 2014 to 2025 is depicted in Figure 2. The field exhibited minimal activity from 2014 to 2020, and a progressive increase began in 2021. A substantial increase in the number of publications occurred in 2023, culminating in 2024 with more than 65 publications, followed by a minor decline in 2025. This growth suggests that a research domain is swiftly emerging, because of the increasing global concern regarding climate resilience, urban governance, and the influence of ESG and green accounting frameworks on the development of sustainable cities. The heightened academic focus is consistent with broader policy developments, including the EU Green Deal, UN SDGs, and the increasing pressure on cities to implement transparent and accountable sustainability practices.

A key component of bibliometric analysis is the identification of the most influential and prolific publication sources contributing to the discourse under examination. This study’s examination of source productivity indicates that research on ESG strategies, green accounting, and sustainable urbanism is focused on a select group of prominent publications that traverse several academic boundaries. Figure 3 demonstrates that the journal Sustainability (Switzerland) is the most prolific source, accounting for 16 articles in the sample. Their dominance highlights the journal’s strategic placement at the convergence of environmental science, corporate sustainability, urban governance, and policy-focused research. This illustrates both its extensive thematic range and the growing scholarly demand for publication in open-access platforms that focus on transdisciplinary sustainability issues.

Business Strategy and the Environment, as well as Environment, Development and Sustainability, each include 10 articles that emphasize a robust focus on strategic environmental integration and sustainable development strategies within urban and organizational frameworks. These publications generally address issues related to the application of ESG frameworks, sustainability indicators, and the enduring socio-environmental consequences of corporate and policy choices, rendering them especially pertinent to the thematic focus of this study. Other significant sources are Measuring Business Excellence (5 publications), Sustainable Development (4), and Corporate Governance (Bingley) (3), all of which indicate an increasing interest in performance-oriented sustainability assessment, accountability, and governance structures. The Journal of Cleaner Production, Journal of Environmental Management, and Sustainable Futures—each featuring three contributions—illustrate the significance of this research area within environmentally oriented applied sciences, especially regarding the implementation of sustainability in urban systems and institutions.

This distribution of articles highlights the interdisciplinary nature of the discipline, incorporating insights from environmental science, strategic management, governance, accounting, and urban studies. The variety of publication venues illustrates a developing academic landscape that is theoretically intricate and methodologically varied, tackling the multifaceted and interconnected issues of urban resilience and ESG accountability.

To enhance the comprehension of source productivity, Bradford’s law of scattering was utilized to identify the principal publications contributing to the academic output in the fields of ESG, green accounting, and sustainable urbanism (

Table A1. Bradford’s law results.

SO	Rank	Freq	cumFreq	Zone
Sustainability (Switzerland)	1	16	16	Zone 1
Business Strategy and The Environment	2	10	26	Zone 1
Environment, Development and Sustainability	3	10	36	Zone 1
Measuring Business Excellence	4	5	41	Zone 1
Sustainable Development	5	4	45	Zone 1
Corporate Governance (Bingley)	6	3	48	Zone 1
Journal Of Cleaner Production	7	3	51	Zone 1
Journal Of Environmental Management	8	3	54	Zone 1
Sustainable Futures	10	3	60	Zone 2
Annals Of Operations Research	11	2	62	Zone 2
Cities	12	2	64	Zone 2
Clean Technologies and Environmental Policy	13	2	66	Zone 2
Cogent Business and Management	14	2	68	Zone 2
Corporate Social Responsibility And Environmental Management	15	2	70	Zone 2
Enhancing Sustainability Through Non-Financial Reporting	16	2	72	Zone 2
Frontiers In Environmental Science	17	2	74	Zone 2
Journal Of Environmental Planning And Management	18	2	76	Zone 2
Journal Of Risk And Financial Management	19	2	78	Zone 2
Meditari Accountancy Research	20	2	80	Zone 2
Review Of Managerial Science	21	2	82	Zone 2
Sn Business And Economics	22	2	84	Zone 2
Technological Forecasting And Social Change	23	2	86	Zone 2
Accounting For Carbon Neutrality: Corporate Accountability In The Hydrogen Economy	24	1	87	Zone 2
Applied Sciences (Switzerland)	25	1	88	Zone 2
Applied Soft Computing	26	1	89	Zone 2
Benchmarking	27	1	90	Zone 2
Biophysical Economy: Theory, Challenges, And Sustainability	28	1	91	Zone 2
Business Ethics, The Environment And Responsibility	29	1	92	Zone 2
Business Strategy And Development	30	1	93	Zone 2
Carbon And Climate Law Review	31	1	94	Zone 2
Cleaner Engineering And Technology	32	1	95	Zone 2
Contributions To Finance And Accounting	33	1	96	Zone 2
Convergence Of Industry 4.0 And Supply Chain Sustainability	34	1	97	Zone 2
Discover Sustainability	35	1	98	Zone 2
Economic Analysis And Policy	36	1	99	Zone 2
Economics And Environment	37	1	100	Zone 2
Ecosphere	38	1	101	Zone 2
Edelweiss Applied Science And Technology	39	1	102	Zone 2
Electronics (Switzerland)	40	1	103	Zone 2
Enhancing Boardroom Diversity In Saudi Arabia	41	1	104	Zone 2
Environmental And Sustainability Indicators	42	1	105	Zone 2
Environmental Leadership In A Vuca Era: An Interdisciplinary Handbook	43	1	106	Zone 2
Environmental Science And Pollution Research	44	1	107	Zone 2
Financial And Technological Innovation For Sustainability: Environmental, Social And Governance Performance	45	1	108	Zone 2
Global Corporate Social Responsibility Initiatives For Reluctant Businesses	46	1	109	Zone 2
Green Bonds And Sustainable Finance: The Evolution Of Portfolio Management In Conventional Markets	47	1	110	Zone 3
Green Technologies And Sustainability	48	1	111	Zone 3
Harnessing Blockchain-Digital Twin Fusion For Sustainable Investments	49	1	112	Zone 3
Harnessing Technology For Knowledge Transfer In Accountancy, Auditing, And Finance	50	1	113	Zone 3
Human Perspectives Of Industry 4.0 Organizations: Reviewing Sustainable Performance	51	1	114	Zone 3
Indian Journal Of Corporate Governance	52	1	115	Zone 3
Information Systems Frontiers	53	1	116	Zone 3
International Journal Of E-Business Research	54	1	117	Zone 3
International Journal Of Environmental Research And Public Health	55	1	118	Zone 3
International Journal Of Financial Studies	56	1	119	Zone 3
International Journal Of Green Energy	57	1	120	Zone 3
International Journal Of Innovation Science	58	1	121	Zone 3
International Journal Of Learning, Teaching And Educational Research	59	1	122	Zone 3
International Journal Of Productivity And Performance Management	60	1	123	Zone 3
Intersecting Environmental Social Governance And Ai For Business Sustainability	61	1	124	Zone 3
Issues Of Sustainability In Ai And New-Age Thematic Investing	62	1	125	Zone 3
Journal Of Business Research	63	1	126	Zone 3
Journal Of Economic Surveys	64	1	127	Zone 3
Journal Of Emerging Technologies In Accounting	65	1	128	Zone 3
Journal Of Financial Reporting And Accounting	66	1	129	Zone 3
Journal Of Innovation And Knowledge	67	1	130	Zone 3
Journal Of Management In Engineering	68	1	131	Zone 3
Journal Of Risk Research	69	1	132	Zone 3
Journal Of Sustainable Tourism	70	1	133	Zone 3
Journal Of The Knowledge Economy	71	1	134	Zone 3
Lecture Notes In Networks And Systems	72	1	135	Zone 3
Managerial And Decision Economics	73	1	136	Zone 3
Multidisciplinary Reviews	74	1	137	Zone 3
Multiple Criteria Decision-Making	75	1	138	Zone 3
Principles Of Sustainable Business: Frameworks For Corporate Action On The Sdgs	76	1	139	Zone 3
Proceedings Of The European Conference On Innovation And Entrepreneurship, Ecie	77	1	140	Zone 3
Public Money And Management	78	1	141	Zone 3
Qualitative Research In Accounting And Management	79	1	142	Zone 3
Quality-Access To Success	80	1	143	Zone 3
Resources	81	1	144	Zone 3
Sidrea Series In Accounting And Business Administration	82	1	145	Zone 3
Smart Cities	83	1	146	Zone 3
Society And Business Review	84	1	147	Zone 3
Socio-Economic Planning Sciences	85	1	148	Zone 3
Soft Computing	86	1	149	Zone 3
Sport, Business And Management: An International Journal	87	1	150	Zone 3
Springer Proceedings In Business And Economics	88	1	151	Zone 3
Springer Proceedings In Mathematics And Statistics	89	1	152	Zone 3
Strategies And Approaches Of Corporate Social Responsibility Toward Multinational Enterprises	90	1	153	Zone 3
Sustainability Accounting, Management And Policy Journal	91	1	154	Zone 3
Sustainability And Climate Change	92	1	155	Zone 3
Sustainability Appraisal: A Sourcebook And Reference Guide To International Experience	93	1	156	Zone 3
Sustainability Reporting And Blockchain Technology	94	1	157	Zone 3
Sustainable Development Goals Series	95	1	158	Zone 3
Sustainable Finance	96	1	159	Zone 3
Transportation Research Part E: Logistics And Transportation Review	97	1	160	Zone 3
Urban Sustainability	98	1	161	Zone 3
Utilities Policy	99	1	162	Zone 3

, see Appendix A1) [25,26,27,28]. Bradford’s law categorizes literature into concentric zones according to production, with Zone 1 denoting the “core” containing the highest density of pertinent pieces. The investigation revealed that Zone 1 included the eight most prolific sources, including Sustainability (Switzerland), Business Strategy and the Environment, and Environment, Development and Sustainability. These publications together include 54 of the 130 texts, underscoring their crucial importance in shaping scholarly discourse within this multidisciplinary domain.

Zone 2 comprises journals characterized by moderate productivity, including Sustainable Futures, Annals of Operations Research, and Cities. Despite their individual contributions being little, these sources collectively illustrate the topic’s diversity and increasing involvement of specialist publications in urban policy, environmental technology, and operations research. This distribution pattern conforms to the conventional Bradfordian model, demonstrating that a limited number of journals disproportionately contribute to literature; yet, a wider array of peripheral journals collectively facilitates topic extension and interdisciplinary discourse.

Zone 3, as delineated by Bradford’s law, encompasses periodicals and edited volumes that each add a singular document to the studied corpus. Although individually rare, these sources are essential for diversifying the intellectual landscape, frequently presenting niche subjects, interdisciplinary connections, or emerging technologies pertinent to ESG and sustainable urbanism—such as blockchain applications, digital twins, or smart infrastructure. Their presence signifies the broad and dynamic character of the discipline, indicating that although core journals function as principal information centers, innovation and cutting-edge research frequently emerge from more varied and specialized sources.

Table 3. Most globally cited documents in the field (2014–2025).

Paper	Journal	Total Citations	TC/Year	Normalized TC
A systematic scoping review of sustainable tourism indicators in relation to sustainable development goals	Journal of Sustainable Tourism	351	117	15.26
Past, present, and future of sustainable finance: insights from big data analytics through machine learning of scholarly research	Annals of Operations Research	172	172	39.13
The Social Dimensions of Corporate Sustainability: An Integrative Framework Including COVID-19 Insights	Sustainability	90	15	1.62
Navigating Sustainability: Unveiling the Interconnected Dynamics of ESG factors and SDGs in BRICS-11	Sustainable Development	69	34.5	12.53
Sustainability reporting in smart cities: Multidimensional performance measures	Cities	49	9.8	1.92

displays the publications with the most total citations in the worldwide academic arena. The most-cited paper is by Rasoolimanesh et al. (2023) in the Journal of Sustainable Tourism, with 351 citations and an average of 117 citations year, indicating the increasing interest in sustainable tourism as a contextual application of ESG and resilience frameworks [29]. Kumar (2021) presents significant research in the Annals of Operations Research, with the highest normalized citation rate (39.13), which signifies remarkable influence considering the paper’s recent publication date. The inclusion of publications like Sustainability, Sustainable Development, and Cities in the top 10 underscores the broad scope of the discipline, particularly the intersection of urban studies, environmental performance, and green finance [30].

Kumar S distinguishes himself within the dataset by having three publications and a significant fractionalized contribution (0.73) to the intellectual core of this topic (

Table 4. Most locally cited authors.

Author	Articles	Fractionalized Contribution
Kumar S	3	0.73
Paridhi	3	0.87
Saini N	3	0.87
Lee S	3	0.67
Wang G	3	0.60

). Other prominent local writers are Paridhi and Saini N, both possessing a fractionalized score of 0.87, indicating a significant influence on the development of ESG and sustainability studies pertaining to urban systems.

Figure 4 illustrates the distribution of institutional connections, highlighting the global academic scope of research in ESG, green accounting, and sustainable urbanization. The China University of Mining and Technology tops the field with 12 publications, closely followed by Jiangsu University with 11 and the Federal University of Paraíba with 10, reflecting robust participation from both Asian and Latin American academic communities. Universitas Diponegoro and the University of Delhi, each providing nine documents, underscore the significance of rising economies in influencing sustainability discourse. Moreover, research institutions such as the National Institute for Environmental Studies and The Hashemite University enhance international academic engagement in the subject, frequently associating environmental governance with policy-driven urban resilience methods. This extensive institutional involvement highlights the geographical variety of research leadership, underscoring that ESG-driven urban governance is a globally pertinent topic bolstered by cross-regional knowledge generation.

4.2. Bibliometric Analysis

Based on a minimum threshold of three keyword occurrences across the bibliometric dataset, the co-occurrence network of author keywords is depicted in Figure 5. This network was generated using VOSviewer (version 1.6.20). The intellectual structure of the literature intersecting ESG frameworks, green accounting, and sustainable urban governance is reflected in the resulting visualization, which reveals five distinct thematic clusters. The keyword “sustainability” is essential to the network, as it serves as a conceptual anchor that transcends disciplinary boundaries and connects various thematic areas.

The increased integration of ESG metrics into participatory and transparent governance mechanisms is reflected in the red cluster, which emphasizes governance-related concepts such as stakeholder, social impact, governance approach, and accountability. This is in direct alignment with the study’s objective to investigate the extent to which ESG frameworks are applied in urban administrative systems beyond corporate settings. The environmental dimension of accountability that is ingrained in city-level sustainability initiatives is further emphasized by the inclusion of terms such as carbon emission and environmental impact in this cluster.

The performance-oriented perspective on ESG and green accounting is exemplified by the green cluster, which encompasses innovation, finance, market conditions, and industrial performance. This thematic area is associated with research that investigates the strategic use of ESG indicators by economic actors, including municipalities, to attract sustainable investment and evaluate policy outcomes. It is important to note that the frequent use of the term “China” indicates the importance of national and regional applications of these frameworks. The purple cluster concentrates on corporate sustainability, environmental management, and sustainable development, which collectively represent the broader sustainability science domain from which urban ESG strategies derive theoretical inspiration. The literature is increasingly utilizing quantitative tools to assess governance and environmental disclosures, as evidenced by the blue cluster, which emphasizes methodological rigor, including terms such as empirical analysis, regression analysis, and performance.

Lastly, the yellow cluster serves as a connecting link between the conceptual and operational elements of the field, with terms such as business and governance approach facilitating the integration of ESG principles into strategic supervision and financial planning at the city level. In general, the structure and content of this network directly reflect the scope of this study, thereby confirming that ESG and green accounting are not isolated corporate tools but are actively influencing the design of sustainable and accountable urban governance systems. A structured bibliometric synthesis, such as the one presented herein, is justified by the multidimensional nature of this emerging research field, as evidenced by the interlinkages among clusters.

Furthermore, the thematic map developed by Biblioshiny (Figure 6) offers a structured perspective on the conceptual topography of the field by organizing themes based on their centrality (relevance to the field) and density (internal development). This strategic positioning underscores the fundamental, emergent, and specialized research areas in the context of sustainable urbanism, green accounting, and ESG strategies. The motor themes are conceptually central and well-developed domains, situated in the upper-right quadrant. Motor themes are those that are both mature and foundational to the research landscape, as evidenced by their high centrality (strong relevance to the discipline) and high density (internal development) in bibliometric mapping. In contrast, themes that are either emergent or declining (located in the lower-left quadrant) exhibit low centrality and low density, indicating that they are either nascent and underexplored or are losing relevance over time [15,31].

An examination of the central region of the map reveals the strategic positioning of “ESG reporting” and “sustainability accounting,” both of which are closely associated with the scholarly discourse on the operationalization of sustainability frameworks by organizations and cities through structured disclosures. The literature is characterized by a growing methodological orientation, as evidenced by these themes, which emphasize evaluation mechanisms, compliance indicators, and audit tools—particularly pertinent to urban governance—in addition to normative discussions. On the lower right, the fundamental themes—including sustainable development and sustainability—are frequently referenced but relatively underdeveloped [32]. It is their contention that these concepts are fundamental; however, they necessitate additional clarification to be operational. This substantiates the rationale for integrating frameworks such as ESG and green accounting into urban development literature, as these instruments have the capacity to convert broad sustainability objectives into quantifiable performance indicators within city systems.

In contrast, the upper-left quadrant is populated by niche themes, such as collaborative governance, the performance disparity in corporate social responsibility (CSR), and MICMAC analysis. Although these are highly developed, they are less central. Their external appearance is indicative of the existence of specialized or methodological contributions that, despite their internal structure, are marginal to mainstream research. Nevertheless, collaborative governance is especially pertinent to urban resilience, as it underscores the importance of participatory and multi-level decision-making in the implementation of sustainability and ESG strategies at the municipal level. In the lower-left quadrant, themes are classified as either emergent or declining [33,34]. Here, we locate economic development, environmental emissions, green technological innovation, ESG performance, and environmental policy. These topics are not as closely associated with the field’s overall structure and are still underdeveloped, which indicates that there is room for growth in these areas. As an illustration, the integration of emissions accounting and technological innovation into ESG evaluation frameworks for cities offers a valuable opportunity to fortify the environmental component of urban sustainability [35,36].

All in all, the thematic map provides critical insights into the intellectual structure of the field and substantiates the importance of this study. The novel and theoretical contribution of coupling ESG strategies and green accounting to sustainable urban governance is further emphasized by the central positioning of themes such as ESG reporting, greenwashing, and bibliometric analysis. In addition, the existence of concepts that are thematically adjacent but underexplored, including environmental disclosure, green innovation, and collaborative governance, suggest promising avenues for future research. These findings suggest that the incorporation of green accounting into ESG frameworks can improve the credibility, measurability, and policy applicability of sustainability initiatives at the urban level [31,37,38].

A hierarchical cluster analysis was performed using Biblioshiny (version 4.1) following the thematic map, resulting in the dendrogram depicted in Figure 7. This visualization reveals deeper conceptual linkages across the literature by grouping author keywords based on their co-occurrence frequency and semantic similarity. The dendrogram reveals the existence of numerous central clusters, which provide further evidence of the field’s organization around critical thematic axis. One predominant cluster encompasses terms such as ESG, blockchain, corporate sustainability, AI, financial performance, and environmental performance, suggesting an integrated stream of research that concentrates on technology-enabled ESG analytics and performance-oriented evaluation frameworks. This cluster is in direct alignment with the objectives of this study, particularly in its positioning of green accounting as a decision-support instrument that is augmented by AI and serves as a transparency mechanism in urban governance.

Another cluster is focused on sustainability reporting, ESG disclosure, systematic literature review, and bibliometric analysis, which reinforces the growing scholarly interest in structured approaches to evidence synthesis and sustainability evaluation. The present paper’s methodological orientation, which is characterized by its reliance on bibliometric and PRISMA-driven frameworks to analyze the development of ESG-related urban research, is substantiated by this. A thematic strand that addresses accountability, institutional integrity, and the risks of superficial sustainability claims is formed by a third notable aggregation that connects greenwashing, corporate social responsibility (CSR), and governance [14,38]. This indicates the urgent necessity for mechanisms such as green accounting to verify ESG disclosures, particularly in urban areas where localities are implementing corporate-style reporting mechanisms. Literature increasingly intersects with more operational and finance-oriented tools, such as ESG metrics, reporting standards, and technology integration, while it draws upon globally recognized goals. Ultimately, foundational concepts such as sustainability, sustainable development goals (SDGs), and emerging markets offer a broader conceptual framework [9,10,13].

In general, the dendrogram corroborates the multidisciplinary nature of the field and bolsters the integration of green accounting within ESG frameworks as a method of improving urban sustainability and resilience. The clustering also underscores the literature’s transition from broad normative conceptions to measurable, auditable, and technology-supported performance indicators, which is consistent with the agenda of sustainable urban governance.

5. Discussion

This study aimed to thoroughly examine the intellectual and conceptual framework of academic research at the convergence of Environmental, Social, and Governance (ESG) initiatives, green accounting, and sustainable urbanization, utilizing a PRISMA-guided bibliometric analysis. The results indicate a sector undergoing swift expansion, methodological variation, and heightened significance in urban governance discussions. The research elucidates the evolution of ESG-oriented sustainability frameworks from corporate performance instruments to essential elements of urban planning, assessment, and governance by mapping academic output across conceptual clusters and co-word networks.

The notable increase in publications in recent years, especially around 2020, indicates a worldwide surge in interest in harmonizing financial, environmental, and social goals within urban settings. This tendency aligns with the escalating institutionalization of the Sustainable Development Goals (SDGs) and the mounting demand on cities to implement integrated, transparent, and quantifiable strategies for sustainable transformation. The prominence of journals like Sustainability, Business Strategy and the Environment, and Environment, Development and Sustainability exemplifies the interdisciplinary scope of the field and highlights the involvement of scholars from various disciplines, including public policy, environmental science, management, and urban studies [39].

The findings from the keyword co-occurrence and theme mapping indicate that ESG, sustainability reporting, greenwashing, and systematic literature reviews have essential and well-established roles in the domain. These motor themes embody the intellectual essence of current discussions, indicating a conceptual transition from normative sustainability discourse to performance-driven and audit-focused frameworks. The association of green accounting and sustainable accounting with this cluster confirms their growing significance as essential facilitators for implementing ESG policies in quantifiable and transparent manners, especially within urban contexts. These frameworks provide municipalities with instruments to improve responsibility, monitor advancements towards climate objectives, and reduce the likelihood of reputational or regulatory failures linked to superficial sustainability assertions [5,35].

Simultaneously, fundamental issues such as sustainability and sustainable development persist as foundational yet remain inadequately developed in operational terms. Their prevalence in the literature underscores their conceptual significance; nonetheless, their insufficient internal density highlights an ongoing necessity for frameworks that may convert overarching objectives into context-specific, verifiable measurements. Niche issues, such as collaborative governance and CSR performance deficiencies, albeit marginal, indicate the emergence of discussions on institutional and participative frameworks for urban ESG implementation. Simultaneously, underdeveloped subjects like green technology innovation and environmental transparency indicate the existence of potential yet fragmented domains that require increased academic and legislative focus.

The hierarchical clustering analysis corroborates the field’s multidimensionality, uncovering semantically significant groupings of themes that span governance, technical innovation, sustainability disclosure, and financial performance. The amalgamation of blockchain, artificial intelligence, and machine learning with ESG and environmental performance signifies an emerging yet vital research domain investigating how digital infrastructures can facilitate intelligent urban governance and instantaneous environmental accounting. This is especially pertinent for the changing roles of cities as both consumers and providers of ESG data, in an era increasingly characterized by demands for openness and sustainability-linked funding.

The implications of these discoveries are dual. Theoretically, they illustrate the development of a unique academic trajectory that transcends abstract sustainability concepts to adopt standardized, evidence-based, and frequently technologically facilitated frameworks of responsibility. The conceptual convergence of ESG, green accounting, and sustainability disclosure confirms the development of a discipline aimed at integrating environmental ethics with administrative practice. This is directly pertinent to municipal governments, urban planners, and politicians, who are progressively integrating ESG frameworks and sustainability reports as tools for strategic planning, performance assessment, and stakeholder engagement. The identification of greenwashing as a crucial issue emphasizes the need for strong accounting systems that safeguard the integrity of urban sustainability initiatives and assure conformity with international objectives like the SDGs and the European Green Deal [37,40,41].

This study has significant drawbacks. Dependence only on the Scopus database, albeit guaranteeing the incorporation of peer-reviewed and high-impact articles, may have omitted regional journals, policy papers, and non-English contributions that are especially pertinent in applied urban environments. Moreover, bibliometric approaches emphasize quantitative patterns and co-occurrence rates, so they fail to encapsulate the discursive richness, context, or critical insights provided by qualitative research. Moreover, keyword-based clustering is limited by words provided by authors, which might differ in terminology and thematic accuracy across various disciplines.

Subsequent research may expand this topic on several avenues. The combination of mixed-method techniques, combining bibliometric analysis with content-based systematic reviews and qualitative case studies, may provide profound insights into the use of ESG and green accounting frameworks at the municipal level. Secondly, cross-regional and comparative analyses—particularly across established and developing metropolitan environments—may reveal institutional, cultural, and regulatory elements that affect ESG adoption and disclosure. The increasing significance of digital infrastructures, including blockchain, IoT, and machine learning, in facilitating real-time environmental accounting offers a potential avenue for exploring how data-driven technologies bolster ESG-aligned governance in urban settings. The creation of city-specific ESG indicators and urban performance dashboards, connected to local policy cycles, is a pressing and practical research topic that might enhance both academic discussions and municipal decision-making processes.

This study offers a thorough and theoretically informed synthesis of the developing literature on ESG and green accounting in urban sustainability, while pinpointing essential research avenues for improving resilience, accountability, and innovation in city government.

6. Conclusions

This research offers a thorough bibliometric analysis of the academic literature about the convergence of Environmental, Social, and Governance (ESG) policies, green accounting, and sustainable urbanization. Utilizing a PRISMA-guided methodology and employing sophisticated bibliometric instruments like VOSviewer (version 1.6.20) and Biblioshiny (version 4.1), the analysis uncovers a dynamic and swiftly evolving research domain marked by heightened interdisciplinarity, enhanced conceptual sophistication, and increasing significance to urban governance.

The results indicate that academic discourse has transitioned from general, normative considerations of sustainability to more specific, performance-driven frameworks that are focused on the implementation and accountability of ESG. Green accounting is a critical institutional framework that enhances the transparency and credibility of ESG disclosures, particularly in urban settings where municipalities are increasingly adopting private-sector reporting methodologies. It also functions as a technical instrument for environmental and social assessment. This research reinforces the notion that sustainable urbanization, green accounting systems, and ESG frameworks are not distinct but rather interdependent components of transformative city governance. Green accounting offers the instruments for quantification and disclosure, ESG provides the evaluative logic and normative impetus, and sustainable urbanism defines the spatial and systemic application of both. By connecting these domains, municipalities can transition from aspirational sustainability commitments to operationalized, data-driven, and accountable governance models.

The study delineates important theme clusters—namely sustainability reporting, ESG performance, greenwashing, and collaborative governance—providing a conceptual framework for comprehending their integration into modern urban policy and planning. Furthermore, the results underscore the significance of digital technologies, including blockchain and artificial intelligence, in facilitating the advancement of intelligent, adaptable, and verifiable sustainability systems at the municipal level. Although the study is constrained by its dependence on a singular database and the intrinsic limitations of bibliometric analysis, it offers significant insights into both the academic literature and urban policy practice. It emphasizes the necessity for cities to progress beyond just symbolic sustainability pledges and adopt evidence-based governance structures rooted in transparent accounting, standardized ESG measures, and interdisciplinary collaboration.

Subsequent study ought to broaden these findings via mixed-method approaches, policy analysis, and case studies that investigate the execution and effects of ESG frameworks at the local level. Creating context-sensitive, city-specific ESG indicators and assessing their impact on fostering sustainable urban changes is a vital and promising field for future investigation. This paper asserts that ESG strategies and green accounting are vital elements of the forthcoming era of sustainable urban governance—serving as instruments for both assessment and adherence, as well as for fostering resilient, egalitarian, and forward-thinking urban systems.