Abstract
In recent years, sustainability has emerged as a focal point in economic and financial discourse, prompting companies to increasingly disclose their environmental, social, and governance (ESG) practices through sustainability reports. These disclosures provide investors with valuable insights into corporate responsibility and long-term commitments to sustainable development. This study explores the extent to which ESG reporting influences stock prices and financial performance, as well as the mechanisms underlying this relationship. This study aims to offer a comprehensive understanding of the mechanisms underlying the relationship between ESG reporting and stock price or financial performance. To achieve this, a bibliometric analysis of the existing academic literature was conducted to systematically map the research landscape, identify trends, and highlight influential contributions within the field.