Issue |
E3S Web Conf.
Volume 499, 2024
The 1st Trunojoyo Madura International Conference (1st TMIC 2023)
|
|
---|---|---|
Article Number | 01002 | |
Number of page(s) | 13 | |
Section | Dense Matter | |
DOI | https://doi.org/10.1051/e3sconf/202449901002 | |
Published online | 06 March 2024 |
Environmental, Social, and Governance (ESG) Fraud: A bibliometric study and systematic literature review
Universitas Trunojoyo Madura, Indonesia
Universiti Teknologi MARA, ARI, HICoE, Malaysia
Sekolah Tinggi Ilmu Kesehatan Ngudia Husada Madura, Indonesia
* Corresponding author: tarjo@trunojoyo.ac.id
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.
Key words: ESG fraud / fraud triangle / environmental / social / governance / bibliometrics / systematic literature review
© The Authors, published by EDP Sciences, 2024
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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