揭示可持续性报告:文献计量分析与未来研究方向

Pooja Mishra, Kishore Kumar
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引用次数: 0

摘要

在过去的二十年里,企业可持续发展报告见证了巨大的发展,并赢得了全球学者和从业者的广泛关注。由于来自各利益相关方的巨大压力,采用可持续发展实践已不再是企业的选择。本文旨在分析 2002 年至 2022 年期间可持续发展报告及其披露的主要研究主题,评估其影响,跟踪该领域的演变,并确定未来研究的新兴领域。本文使用相关关键词从 SCOPUS 数据库中收集数据,并利用 VOSviewer 和 Biblioshiny 工具进行文献计量分析,包括引文趋势、作者模式和关键词频率。本研究揭示了自 2012 年以来学术文献的激增,可持续发展、可持续性、决策和利益相关者参与等领域的文献集群尤为突出。"企业社会责任 "成为最主要的关键词。本研究对可持续发展报告领域现有的学术著作进行了全面评估,强调了新出现的趋势,并提出了企业可持续发展的未来研究方向。它还为企业、政策制定者和利益相关者提供了实际启示,弥合了理论与实践之间的差距,提高了研究的实用价值。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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Uncovering the sustainability reporting: bibliometric analysis and future research directions

In the past two decades, corporate sustainability reporting has witnessed tremendous growth and garnered a lot of attention among scholars, and practitioners around the world. It is no longer a matter of choice for companies due to immense pressure from various stakeholders to adopt sustainability practices. This article aims to analyze key research themes in Sustainability Reporting and its disclosure from 2002 to 2022, assess their impact, track field evolution, and identify emerging areas for future study. The data have been collected from the SCOPUS database using relevant keywords and utilized VOSviewer and Biblioshiny tools for bibliometric analysis, including citation trends, authorship patterns, and keyword frequency. This study reveals a surge in scholarly literature since 2012, with prominent clusters in sustainable development, sustainability, decision-making, and stakeholder engagement. “CSR” emerges as the dominant keyword. This study presents a comprehensive evaluation of existing scholarly work in the field of sustainability reporting, highlights emerging trends, and suggests future research directions in corporate sustainability. It also provides practical implications for organizations, policymakers, and stakeholders, bridging the theory–practice gap and enhancing research’s practical value.

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来源期刊
CiteScore
4.80
自引率
11.10%
发文量
32
期刊介绍: The International Journal of Disclosure and Governance publishes a balance between academic and practitioner perspectives in law and accounting on subjects related to corporate governance and disclosure. In its emphasis on practical issues, it is the only such journal in these fields. All rigorous and thoughtful conceptual papers are encouraged. To date, International Journal of Disclosure and Governance has published articles by a former general counsel and a former commissioner of the SEC, practitioners from Cleary Gottlieb, Skadden Arps, Wachtell Lipton, and Latham & Watkins as well as articles by academics from Harvard, Yale and NYU. The readership of the journal includes lawyers, accountants, and corporate directors and managers.
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