Figure 2
The network features multiple clusters of nodes, each represented by circles with labels. These nodes are connected by thin lines that indicate relationships, and each node is labeled directly beside the circle. At the center of the network, a large purple node labeled “sustainability” is connected to several nodes including “Stakeholder,” “governance,” “non-financial reporting,” “sustainable development,” “sustainable development goal,” “corporate social responsibility,” and “governance approach.” At the center top, a large blue node labeled “Sustainability reporting” is connected to several nodes including “banks,” “Europe,” “European union,” “performance,” and “e s g disclosure.” Below “Sustainability,” a large dark blue node labeled “Banking” is connected to several nodes including “c s r,” “sustainability report,” “sustainable finance,” “sustainable banking,” “sustainable development,” “e s g,” “banking sectors,” and “finance.” Below “Banking” a large yellow node labeled “Banking sector” is connected to several nodes including “disclosure,” “integrated reporting,” “investment,” “climate change,” “bank,” and “corporate sustainability.” At the center-right, a large green node labeled “corporate social responsibility” is connected to “c s r disclosure,” “commercial banks,” “financial performance,” “Islamic banking,” “disclosures,” “Islamic social reporting,” “Islamic bank,” “profitability,” and “Indonesia.” At the center right a large red node labeled “content analysis” and another large red node labeled “banking industry” are connected to several nodes including “g r i,” “Bangladesh,” “non-financial disclosure,” “directive 2014 slash 94 slash e u,” “institutional theory,” “China,” “environmental economics,” “c s r reporting,” “financial system,” “gender diversity,” “environmental disclosure,” and “legitimacy theory.” The logo of “VOS viewer” is depicted on the bottom left.Keyword co-occurrence network for non-financial reporting in the banking sector (2018–2023) generated with VOSviewer. Note: Colors denote thematic clusters. Source: Created by authors