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

• Published in: E3S Web of Conferences
• Main Author: Tarjo T.; Anggono A.; Said J.; Sakti E.
• Format: Conference paper
• Language: English
• Published: EDP Sciences 2024
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85189242711&doi=10.1051%2fe3sconf%2f202449901002&partnerID=40&md5=c1e98a06f932373d202bffe9fb445489

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. © The Authors, published by EDP Sciences.