The Implementation of ESG in Public Sector Sustainability Reporting: A Systematic Literature Review

Nana Nofianti; Bambang Sutopo

doi:10.54408/jabter.v5i2.557

Authors

Nana Nofianti Mahasiswa PDIE, Fakultas Ekonomi dan Bisnis, Universitas Sebelas Maret
Bambang Sutopo Fakultas Ekonomi dan Bisnis Universitas Sebelas Maret

DOI:

https://doi.org/10.54408/jabter.v5i2.557

Keywords:

Sustainability Reporting, Environmental, Social, and Governance, Public Sector

Abstract

This study aims to examine research trends with regard to the implementation of ESG in public sector sustainability reporting. It addresses the gaps identified in the literature and make both empirical and theoretical contributions to the development of Environmental, Social, and Governance (ESG)-based sustainability reporting. The Systematic Literature Review (SLR) approach was employed to ensure traceability, objectivity, and replication of research results. Bibliometric analysis was conducted using VOSviewer. The data comprised articles obtained from Scopus database, published between 2015 and 2025. The articles were selected based on the keyword "sustainability reporting", resulting in 119 documents. The analysis revealed that the trend in publications indicates a sharp increase after 2018, with a significant surge during the 2023–2025 period, peaking in 2025. The most frequently used terms are "sustainability reporting," "sustainability," "ESG," "sustainable development," and "environmental governance." The dominance of these keywords suggests that the focus of ESG research in the public sector has shifted from purely environmental issues to a more holistic understanding of the sustainability of public organizations. Australia and Europe are the most productive and influential countries in the publication of this topic. Bibliometric visualization shows a varied pattern of collaboration, both between interconnected and indirectly connected authors. In addition, five main clusters of keywords were identified, reflecting the thematic focus on sustainability reporting, ESG, and institutional theory. The findings also highlight a number of areas that are still underexplored, such as the development of quantitative indicators, auditability aspects, digital technology integration, and local adaptation in sustainability reporting. This study presents a comprehensive overview of the development of sustainability research in the public sector and identifies research gaps for future studies.

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