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

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

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