Sustainability Reporting Trends: A Systematic Literature Network Analysis

نویسندگان

چکیده

Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of the implementation Sustainable Development Goals. In recent years, share companies that report social responsibility has grown significantly. Thus, study definition conceptual apparatus important. The article aims to quantitative qualitative structure documentary flow scientific periodicals, main areas research, trends and. It also presents results systematic review publications on “sustainability reporting”.
 used bibliometric analysis periodicals from Scopus scientometric database between 2011–2021. papers selected by keyword reporting” were exported processing VOSviewer R (bibliometrix package) computer programs. Based analysis, 625 accepted, most which articles. research sustainability accounting are development, sustainability, decision‑making, reporting, accountability.
 made it possible identify authors schools have significant contribution this topic, establish geographical clusters context countries around world work closely with each other highest‑rated journals.
 originality helps create framework. should guide future designed provide new insight into role reporting. provides an opportunity fill gaps quality conclusions will help researchers expand their knowledge through retrospective results.

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ژورنال

عنوان ژورنال: Comparative Economic Research

سال: 2023

ISSN: ['1508-2008', '2082-6737']

DOI: https://doi.org/10.18778/1508-2008.26.10