Análisis bibliométrico de la literatura sobre informes no financieros: revisión y visualización de redes
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Publicado
11-02-2022
Melanie Grueso-Gala
César Camisón Zornoza
https://orcid.org/0000-0002-9234-2248
César Camisón Zornoza
Resumen
Este artículo presenta un análisis bibliométrico de la literatura sobre informes no financieros (INF). El crecimiento exponencial durante la última década (el 90% de los artículos sobre este tema de investigación fueron publicados en los últimos 10 años) indica la relevancia del mismo. No obstante, se sabe poco sobre la estructura y extensión de la investigación en este campo académico. El propósito de este artículo es brindar un estado del arte actualizado y estructurado sobre el tema. Analizamos los artículos, autores, revistas, países y organizaciones más relevantes. El análisis incluye un total de 3113 artículos, recopilados de la Colección principal de Web of Science (WoS) desde 1970, cuando se publicaron los dos primeros artículos sobre el tema, hasta 2019. Se utiliza el programa VOSviewer para mostrar gráficamente los datos. Identificamos y describimos un total de seis líneas de investigación en la literatura: los determinantes, la esencia, los informes, el informe integrado, el medio ambiente, y las consecuencias. Se analizan estas líneas de investigación y se sugieren ideas para futuras investigaciones. También se comentan las implicaciones de las importantes redes de colaboración encontradas dentro de países árabes, europeos y asiáticos. Este estudio es de gran interés ya que proporciona a los investigadores un mapa de este tema académico, mejorando la comprensión y conexión de los aspectos estudiados. También les permite posicionar sus estudios e identificar nuevas corrientes de investigación.
Cómo citar
Grueso-Gala, M., & Camisón Zornoza, C. (2022). Análisis bibliométrico de la literatura sobre informes no financieros: revisión y visualización de redes. Cuadernos De Gestión, 22(1), 175–192. https://doi.org/10.5295/cdg.211545mg
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Keywords
Información no financiera, Informes, Bibliométrico, Revisión, Sostenibilidad, RSC
References
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Cucari, N., De Falco, S.E. and Orlando, B., 2018. Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies. Corporate Social Responsibility and Environmental Management, 25, 250-266.
Dando, N. and Swift, T., 2003. Transparency and Assurance: Minding the Credibility Gap. Journal of Business Ethics, 44, 195-200.
de Villiers, C., Rinaldi, L. and Unerman, J., 2014. Integrated reporting: Insights, gaps and an agenda for future research. Accounting, Auditing and Accountability Journal, 27(7), 1042-1067.
de Villiers, C., Venter, E.R. and Hsiao, P.-C.K., 2017. Integrated reporting: Background, measurement issues, approaches and an agenda for future research. Accounting and Finance, 57(4), 937-959.
Dhaliwal, D., Li, O., Tsang, A. and Yang, Y., 2011. Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting. The Accounting Review, 86(1), 59-100.
Dhaliwal, D., Radhakrishnan, S., Tsang, A. and Yang, Y.G., 2012. Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure. The Accounting Review, 87(3), 723-759.
Dienes, D., Sassen, R. and Fischer, J., 2016. What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7 (2), 154-189.
Dolhey, S., 2019. A bibliometric analysis of research on entrepreneurial intentions from 2000 to 2018. Journal of Research in Marketing and Entrepreneurship, 21(2), 180-199.
Dumay, J., Bernardi, C., Guthrie, J. and Demartini, P., 2016. Integrated reporting: A structured literature review. Accounting Forum, 40(3), 166-185.
Dumay, J., Bernardi, C., Guthrie, J. and Torre, M. La., 2017. Barriers to implementing the International Integrated Reporting Framework A contemporary academic perspective. Meditari Accountancy Research, 25(4), 461-480.
Einwiller, S.A. and Carroll, C.E., 2020. Negative disclosures in corporate social responsibility reporting. Corporate Communications: An International Journal, 25 (2), 319-337.
Elkington, J., 1994. Towards the Sustainable Corporation: Win-WinWin Business Strategies for Sustainable Development. California Management Review, 36(2), 90-100.
Erkens, M., Paugam, L. and Stolowy, H., 2015. Non-financial information : State of the art and research perspectives based on a bibliometric study. Comptabilité Contrôle Audit, 3(21), 15-92.
European Parliament., 2014. DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups -. Official Journal of the European Union, available at: https://eur-lex.europa.eu/legal-content/EN/TXT/ PDF/?uri=CELEX:32014L0095&from=EN (accessed 17 August 2020)
Fernandez-Feijoo, B., Romero, S and Ruiz-Blanco, S., 2014. Women on Boards: Do They Affect Sustainability Reporting? Corporate Social Responsibility and Environmental Management, 21, 351-364.
Fernandez-Feijoo, B., Romero, S. and Ruiz Blanco, S., 2019. Regional differences in industry specialization in the sustainability assurance market. Management Decision, 57(3), 669-687.
Fernandez-Feijoo, B., Romero, S. and Ruiz, S., 2018. Financial Auditor and Sustainability Reporting: Does it matter? Corporate Social Responsibility and Environmental Management, 25(3), 209-224.
Ferreira, F.A.F., 2018. Mapping the field of arts-based management: Bibliographic coupling and co-citation analyses. Journal of Business Research, 85(September 2015), 348-357.
Ferreira, J., Ferreira, F., Fernandes, C., Jalali, M., Raposo, M., and Marques, C., 2016. What do we (not) know about technology entrepreneurship research? International Entrepreneurship and Management Journal, 12(3), 713-733.
Fifka, M.S., 2013. Corporate Responsibility Reporting and its Determinants in Comparative Perspective a Review of the Empirical Literature and a Meta-analysis. Business Strategy and the Environment, 22(1), 1-35.
Fusco, F. and Ricci, P., 2019. What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector. International Journal of Public Sector Management, 32(1), 21-41.
Gao, F., Dong, Y., Ni, C. and Fu, R., 2016. Determinants and Economic Consequences of Non-financial Disclosure Quality. European Accounting Review, 25(2), 287-317.
García-Benau, M.A., Sierra-Garcia, L. and Zorio, A., 2013. Financial crisis impact on sustainability reporting. Management Decision, 51(7), 1528-1542.
Garcia-Sanchez, I.M., Cuadrado-Ballesteros, B. and Frias-Aceituno, J.V., 2016. Impact of the Institutional Macro Context on the Voluntary Disclosure of CSR Information. Long Range Planning, 49(1), 15-35.
García-Sánchez, I.M., Hussain, N., Martínez-Ferrero, J. and Ruiz-Barbadillo, E., 2019. Impact of disclosure and assurance quality of corporate sustainability reports on access to finance. Corporate Social Responsibility and Environmental Management, 26(4), 832-848.
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