International Journal of Business Reflections, Vol 6, No 1 (2025)

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FROM SHADOWS TO SPOTLIGHT: THE RISE OF ENVIRONMENTAL ACCOUNTABILITY IN EXTRACTIVE INDUSTRIES

Muhammad Mubeen, Amna Arshad, Ossama Fazal, Rida Muzammal, Maryum Ossama, Muhammad Usman

Abstract


This study provides a bibliometric analysis of sustainability disclosure within the extractive industries, with a specific focus on the mining sector. Given the increasing global emphasis on environmental accountability, this research identifies key themes, influential publications, and evolving trends in sustainability reporting. Using bibliometric data from 2006 to 2021, the study analyzes patterns across several major journals, countries, and authors to highlight the development of sustainability disclosure practices. A co-occurrence network of keywords is constructed, revealing four main research clusters: environmental disclosure in China’s mining sector, the economic impacts of mining, content analysis linked to legitimacy theory in Canada, and corporate social responsibility (CSR). The thematic map further categorizes these themes by centrality and density, identifying motor themes with high centrality, emerging themes, and isolated but well-developed themes. Additionally, a thematic evolution analysis outlines the progression of environmental disclosure research in four phases, showing how focus areas have shifted from fundamental environmental concerns to more integrated sustainability reporting. The findings underscore the need for more comprehensive, cross-country studies and refined frameworks to better capture the nuances of sustainability practices in extractive industries. This research provides a valuable foundation for future studies, enabling a deeper understanding of sustainability disclosure and its role in promoting environmental responsibility in high-impact sectors.

Keywords: Sustainability disclosure, Extractive Industries, Mining Sector, Environmental Accountability, Corporate Social Responsibility (CSR), Bibliometric Analysis


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