Employee-Related Disclosure: A Bibliometric Review

Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding CSR reporting. This paper aims provide an overview of the state-of-the-art in disclosure, analyzing characteristics scientific production this topic. A bibliometric analysis conducted papers published from 2000 2019 journals indexed Web Science database. The findings show that relatively few studies have been over last two decades (63 papers). Most articles were during 8 years (93.6%), although highest interest study among scholars concentrates a short period around 2017. Six concentrate 31.75% publications subject. are empirical studies, using content technique analyze corporate reports. Papers spread three subtopics: (1) extent, quality and drivers human resource disclosures, (2) occupational health safety rights disclosures as legitimization tool, (3) diversity In all subtopics, most four years, confirming topic current researchers. found overall level low, with increasing or irregular tendency time. Furthermore, not items/categories got same attention by firms. It can be concluded subject still far reaching environmental reporting important issues remain resolved, both theoretically empirically.