García-Rivas Marta Isabel, Gálvez-Sánchez Francisco Jesús, Noguera-Vivo José Manuel, Meseguer-Sánchez Víctor
Faculty of Social Sciences and Communication, San Antonio Catholic University of Murcia, 30107 Murcia, Spain.
Department of Financial Economics and Accounting, University of Granada, 52005, Melilla, Spain.
Heliyon. 2023 Jul 16;9(7):e18348. doi: 10.1016/j.heliyon.2023.e18348. eCollection 2023 Jul.
In recent years, the corporate social responsibility (CSR) report has gained strategic importance within organizations, especially after the development of strategies and different international regulations, such as the Global Compact and the United Nations' 2030 Agenda or Directive 2014/95/EU. This, together with the boom in CSR research and business management, has given rise to heterogeneity in the conceptualization and management of CSR report. Consequently, this research study proposes a bibliometric and systematic analysis of 4966 research articles, available in the Scopus repository and published during the period of 2001-2021, to improve the conceptualization and management of CSR communication. The documents analyzed were research articles that included concepts such as CSR, communication, and reporting in the title, abstract and keywords and that were published in the 21st century. The results show an exponential growth in scientific production in recent years, coinciding with the development of strategies and international regulations, and with a high percentage of authors, institutions and countries coming from the European Union. Additionally, the main characteristics of the research are obtained alongside data on the most productive authors, institutions, journals, and countries, in addition to information about their international cooperation networks. Finally, the results present the most relevant contributions in regard to the four research topics detected, namely: (a) accountability; (b) disclosure of performance; (c) management of the organization; (d) corporate strategy; and (e) corporate reputation. These results indicate a broad multidisciplinarity of this line of research. Finally, future lines of research that can contribute to improving or expanding the current findings in this research area are established.
近年来，企业社会责任（CSR）报告在组织内部已具有战略重要性，特别是在诸如《全球契约》《联合国2030年议程》或2014/95/EU号指令等战略和不同国际法规出台之后。这一点，再加上企业社会责任研究和商业管理的蓬勃发展，导致了企业社会责任报告在概念化和管理方面的异质性。因此，本研究对Scopus数据库中2001年至2021年期间发表的4966篇研究文章进行了文献计量和系统分析，以改进企业社会责任沟通的概念化和管理。所分析的文献是在标题、摘要和关键词中包含企业社会责任、沟通和报告等概念且发表于21世纪的研究文章。结果显示，近年来科研产出呈指数增长，这与战略和国际法规的发展相吻合，并且有很大比例的作者、机构和国家来自欧盟。此外，除了关于最具生产力的作者、机构、期刊和国家的数据以及他们的国际合作网络信息外，还得出了该研究的主要特征。最后，研究结果展示了在检测到的四个研究主题方面最相关的贡献，即：（a）问责制；（b）绩效披露；（c）组织管理；（d）企业战略；（e）企业声誉。这些结果表明了这一研究领域具有广泛的多学科性。最后，确立了有助于改进或扩展该研究领域当前研究结果的未来研究方向。
