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对可持续发展的贡献:可持续性报告研究的文献计量分析。

Contributions toward sustainable development: a bibliometric analysis of sustainability reporting research.

机构信息

School of Accounting, Zhongnan University of Economics and Law, Wuhan, Hubei, China.

Department of Accounting, University of Ghana, Legon, Accra, Ghana.

出版信息

Environ Sci Pollut Res Int. 2023 Jan;30(1):104-126. doi: 10.1007/s11356-022-24010-8. Epub 2022 Nov 15.

Abstract

The study determines the development of the sustainability reporting domain using a dataset of publications extracted from the Web of Science (WoS) core database and visualized with CiteSpace. This paper employs a bibliometric approach to review extant studies to present and describe the publication patterns from 2004 to 2021. The top 3 contributing journals are the Journal of Cleaner Production, Sustainability, and Accounting, Auditing, and Accountability Journal, whereas the author network depicts a low collaboration among authors. Many authors have autonomously conducted their research, and the regional contributions to the research domain have been uneven. The paper accentuates the need to bridge the uneven institutional and regional contributions toward the sustainability reporting domain, so more light is shed on environmental sustainability across regions through firm and institutional levels. The results will trigger the need for future studies and actions needed to improve reporting quality through extensive social, environmental, and governance disclosures.

摘要

本研究使用从 Web of Science(WoS)核心数据库中提取的出版物数据集,并使用 CiteSpace 进行可视化,来确定可持续性报告领域的发展。本文采用文献计量学方法回顾现有研究,展示和描述 2004 年至 2021 年的出版模式。排名前 3 的贡献期刊是《清洁生产杂志》、《可持续性》和《会计、审计与问责杂志》,而作者网络则表明作者之间的合作程度较低。许多作者都是自主进行研究的,对研究领域的区域贡献也不均衡。本文强调需要弥合可持续性报告领域中制度和区域贡献的不平衡,以便通过公司和机构层面,更多地关注各地区的环境可持续性。研究结果将促使人们需要进行未来的研究和行动,通过广泛的社会、环境和治理披露来提高报告质量。

https://cdn.ncbi.nlm.nih.gov/pmc/blobs/6393/9664048/c1f0cf3a62e0/11356_2022_24010_Fig1_HTML.jpg

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