Next-Generation Urbanism: ESG Strategies, Green Accounting, and the Future of Sustainable City Governance—A PRISMA-Guided Bibliometric Analysis

Abstract

This study provides a PRISMA-guided bibliometric analysis of scholarly research at the intersection of Environmental, Social, and Governance (ESG) efforts, green accounting, and sustainable urbanization. This study employs 130 peer-reviewed articles obtained from the Scopus database (2014–2025) and applies Biblioshiny (version 4.1) and VOSviewer (version 1.6.20) to analyze publishing trends, topic clusters, conceptual frameworks, and citation patterns. The results demonstrate a growing convergence of ESG frameworks and environmental accounting practices in urban governance discussions, driven by elevated demands for transparency, performance evaluation, and sustainable change. Green accounting is an essential instrument for executing ESG principles at the municipal level, enhancing the credibility of sustainability reporting and enabling data-driven urban decision-making. Thematic mapping and hierarchical clustering illustrate a dynamic and varied research ecosystem, defined by distinct clusters focused on ESG transparency, urban resilience, governance innovation, and green technology integration. This study contributes to the literature by clarifying the structural and conceptual evolution of this emerging field and by suggesting a research agenda to promote integrated governance models that align financial, environmental, and social goals within urban systems.