ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
通过系统综述和文献计量分析451篇论文，梳理ESG脱钩（企业披露与实际做法之间的差距）研究的知识结构和主题演变，识别绿色洗白、企业社会责任缺失等核心主题及新兴方向，为学者和从业者提供研究指引。
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on ESG decoupling. Performance analysis reveals rapid growth in publications, leading journals, authors, affiliations and countries. Science mapping identifies core themes, such as greenwashing and corporate social irresponsibility, while thematic analysis highlights emerging interests in green innovation, ethical consumption, corporate governance factors and digital risks, such as cybersecurity. Key challenges include underexplored decoupling forms (woke‐, pink‐, rainbow‐, blue‐ and red‐washing) and ESG auditing. Addressing these requires interdisciplinary, cross‐sectoral collaboration. By aligning future research with the Sustainable Development Goals of the United Nations and integrating emerging concepts, this study offers guidance to academics and practitioners to advance research on ESG decoupling that promotes long‐term value creation and meaningful global impact.