Analysis of Thematic Evolution and Keywords : The Role of CG and ESG in the Sustainability Strategy of the Aeronautical Industry, a Bibliometric Study (2015–2025)
DOI:
https://doi.org/10.71420/ijref.v3i2.214Keywords:
Environmental, Social and Governance, ESG, Management Control Systems, Corporate Governance, Sustainability Accounting, Bibliometric Analysis, Co-word Analysis, Thematic Evolution, Performance Management, ESG Reporting, Aeronautical IndustryAbstract
This article provides a comprehensive bibliometric analysis of the thematic evolution and keyword structures surrounding the integration of Environmental, Social, and Governance (ESG) criteria within management control systems (MCS) and corporate governance (CG), with a specific focus on the aeronautical industry. Covering the period 2015–2025, the study analyzes indexed academic publications to identify intellectual foundations, dominant research streams, methodological trends, and emerging themes. Using co-word analysis, thematic mapping, and network visualization, the research highlights how ESG integration has progressively shifted from compliance-oriented disclosure toward strategic performance management, data governance, and organizational learning. The findings underscore the pivotal role of management control in translating ESG commitments into operational decisions, particularly in a sector facing intense environmental pressure and regulatory scrutiny. The study contributes to the literature by offering a structured overview of the evolving ESG–MCS nexus and by outlining managerial and research implications for sustainable value creation in the aeronautical industry.
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Copyright (c) 2026 Najoua Rhali, Said Youssef

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.



