Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis

IF 4.6 Q1 BUSINESS, FINANCE Accounting in Europe Pub Date : 2021-10-03 DOI:10.1080/17449480.2021.1979609
Giovanna Afeltra, Alireza Alerasoul, Berto Usman
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引用次数: 3

Abstract

ABSTRACT Over the last decade, the body of literature on the relationship between corporate governance mechanisms (board composition and its characteristics) and ‘corporate social reporting’ has seen increasing attention from academics. However, no significant studies attempt to systematise the body of literature highlighting the advancement of knowledge in this field. The main objective of this study is to identify the flow of knowledge in this area by applying a chronological approach to the traditional Systematic Literature Review (SLR), which is called Systematic Literature Network Analysis (SLNA). We found 21 papers that constitute the Main Path of knowledge and four clusters from the co-occurrence analysis of authors’ keywords: i) ‘The influencing factors of social disclosure’; ii) ‘Assurance practices and CSR reporting’; iii) ‘Integrated reporting and Sustainability reporting’; iv) ‘The relationship between intellectual capital disclosure and corporate governance’; v) ‘The relevant theories.’ Finally, future avenues of research are suggested.
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董事会与企业社会报告:系统文献网络分析
在过去的十年中,关于公司治理机制(董事会组成及其特征)与“公司社会报告”之间关系的文献越来越受到学术界的关注。然而,没有重要的研究试图系统化的文献体突出的知识在这一领域的进步。本研究的主要目的是通过对传统的系统文献综述(SLR)应用时间顺序方法,即系统文献网络分析(SLNA),来确定这一领域的知识流动。通过对作者关键词的共现分析,我们发现21篇论文构成了知识的主要路径和4个聚类:1)“社会披露的影响因素”;ii)“鉴证实践和企业社会责任报告”;iii)“综合报告和可持续发展报告”;“智力资本披露与公司治理的关系”;v)“相关理论”。最后,提出了今后的研究方向。
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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