Introduction: Disclosure of information is necessary for all organisations to provide information and be accountable to their stakeholders, which stakeholders will then assess the organisations' efficacy and performance. Disclosure not only increases transparency, but it will encourage future contributions by donors. Purpose: This study highlights the development, current trends, most influential countries and document, topics and themes in disclosure performance studies which adopted the bibliometric analysis method. Design/methodology/approach: This study accommodates all types of documents obtained from the Scopus database between 1977 and 2023, with an accumulated 637 papers for further evaluation. This study uses the Scopus database's analysis function and software programs like Microsoft Excel, Publish, Perish, and VOSviewer. Findings: The first Scopus study on disclosure performance was released in 1977 and gradually rose until 1995, which led academic communities to notice the increase in disclosure performance awareness and research since 1998. The United States had the leading position, followed by China as the most productive country in disclosure performance. The Sustainability Switzerland, Corporate Social Responsibility and Environmental Management, Journal of Business Ethics, Business Strategy and The Environment and Journal of Asian Finance Economics and Business are the most productive source journals for disclosure performance research. This study also finds that the subject areas, and keywords in the disclosure performance research, are dominated mainly by social domains related to business, management and accounting, economics, econometrics, finance, social sciences, and environmental science.
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