Islamic Social Reporting: A Bibliometric Review
Keywords:
bibliometrics, Islamic Social Reporting, Islamic accounting, research trendsAbstract
This study aims to map the trends and development of Islamic Social Reporting (ISR) research through a bibliometric analysis approach. Data were collected from Scopus, Publish or Perish, and manual searches using the keyword “Islamic Social Reporting,” resulting in 26 articles analyzed descriptively based on publication year, journal quartile, number of authors, topic, method, and citation count. The findings indicate that ISR research is still in its growth stage, dominated by publications in Q4 journals (50%) with a significant increase since 2017. Most studies employ quantitative methods, focusing on factors influencing ISR disclosure, while research on its impacts on performance and corporate reputation remains limited. The overall citation rate is relatively low, showing that ISR has yet to establish strong academic influence. This study is limited by the small number of articles and the absence of visual bibliometric mapping tools such as VOSviewer. Future research is recommended to expand data sources and apply network visualization for more comprehensive insights. Practically, the findings imply that scholars and practitioners should enhance international collaboration and integrate Islamic values into sustainability reporting frameworks