A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization
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Published
11-02-2022
Melanie Grueso-Gala
César Camisón Zornoza
https://orcid.org/0000-0002-9234-2248
César Camisón Zornoza
Abstract
This paper presents a bibliometric analysis of articles on the topic of non-financial information (NFI) reporting. The exponential growth over the last decade (90% of the articles were published in the last 10 years) indicates the relevance of the topic, but little is known about the structure and extent of research in this academic field. The purpose of this article is to provide a structured and up-to-date picture of the state of the art on the topic. We analyse the most relevant articles, authors, journals, countries and organizations. The analysis includes 3113 articles, collected from the Web of Science (WoS) Core Collection from 1970 —when the first two articles on the topic were published— to 2019. The software VOSviewer was used to graphically display the data. We identified and described a total of six research lines in the literature: determinants, essence, reports, integrated reporting, environment, and consequences of reporting. These research lines are analysed and gaps for future research are identified. We also comment on the implications of the strong collaboration networks found within Arab, European and Asian countries. This study is of great interest because it provides researchers with a map of the field, improving their understanding of the interconnection between aspects within the topic. It also enables researchers to better position their studies and to identify new streams of research.
How to Cite
Grueso-Gala, M., & Camisón Zornoza, C. (2022). A bibliometric analysis of the literature on non-financial information reporting: Review of the research and network visualization. Cuadernos De Gestión, 22(1), 175–192. https://doi.org/10.5295/cdg.211545mg
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Keywords
Non-financial information, Reporting, Bibliometric, Review, Sustainability, CSR
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.
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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.
Garfield, E., 1990. Keywords Plus ISIs breakthrough retrieval method. Essays of an Information Scientist, 13, 295-299.
Garrigos-Simon, F.J., Narangajavana-Kaosiri, Y. and Lengua-Lengua, I., 2018. Tourism and sustainability: A bibliometric and visualization analysis. Sustainability, 10(6), 1-23.
Gaviria-Marin, M., Merigó, J.M. and Baier-Fuentes, H., 2019. Knowledge management: A global examination based on bibliometric analysis. Technological Forecasting and Social Change, 140(May 2018), 194-220.
General Assembly of the United Nations., 2012. The Future We Want. Rio+20 Conference, available at: https://www.un.org/ga/search/view_doc.asp?symbol=A/RES/66/288&Lang=E
Gibbs, W.W., 1995. Lost Science in the Third World. Scientific American, 273, 92-99.
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