![]() Our findings show that the number of articles published in this area during the analyzed period has increased significantly, which indicates the interest among scholars and the relevance of this issue. According to the results of the analysis, 251 publications were received in Scopus and 252 in Web of Science, the vast majority of which are scientific articles. ![]() Clustering is a statistical procedure that made it possible to break down a large array of information on the topic of sustainability accounting into multiply (clusters). Based on the information obtained and exported to the data file, the analysis of visualization and clustering of the study was performed and bibliographic maps were generated using the VOSviewer tool. Information retrieval for bibliometric analysis was conducted in two scientometric databases Scopus Elsevier and Web of Science Core Collection for the keyword "sustainability accounting" in the period between 2010-2020. The aim of the article is a bibliometric analysis of the concept of sustainability accounting to visualize the scientific landscape using bibliometric maps. To help scientists better understand the conceptual essence of this term, a systematic review of the literature. All this provides the reader with a high-view look at sustainable reporting as these quantitative findings complementing qualitative and providing valuable insights into the field.Īlthough Sustainability accounting originated around the 1980s and has been actively developing in recent years, it is considered to be not fully explored. Moreover, our findings testify that a kind of bifurcation point has occurred is 2011 that manifests the maturity of the field of sustainability reporting. From our findings we infer that the sustainability reporting research has just recently (2013-2019) gained traction in the literature. We identified the leading countries (the United States, Australia, the United Kingdom, Germany, Spain, Canada, the Netherlands and Italy), the most prolific journals (Journal of Cleaner Production, Business Strategy and the Environment, Journal of Business Ethics), main journals categories (Business, Economics, Management and Finance, Environmental and Ecology and Science, Technology and Engineering), and the major research directions in the near future (sustainability reporting, corporate social responsibility, sustainable development, disclosure). Our findings indicate that the number of articles published in the field has increased rapidly, especially since 2009. ![]() Aiming to help researchers to grasp the intellectual landscape of global research on sustainable reporting, we conducted a bibliometric analysis using CiteSpace software by applying evaluative and relational techniques to 928 articles published in 480 different journals in Scopus and 698 articles published in 374 different journals in Web of Science Core Collection from 1981 to 2020. Sustainability reporting has become an increasingly common practice among companies around the globe as around 90% of the world’s 250 largest companies from Fortune 500 prepare and publish its sustainability reporting. This research areas constantly (1) produce a tangible amount of new publications and (2) gives new shoots in terms of the emergence of new branches of research and that in turn engenders the emergence of new studies that seek to capture the ever-growing field using the bibliometrics techniques into a digestible picture. non-accountants assurance providers (Farooq & de Villiers, 2017, 2019a, 2019b, assurance report content and quality (Hummel et al., 2019 Rossi & Tarquinio, 2017). ![]() mandatory reporting (La Torre et al., 2020 Tjahjadi et al., 2020), stakeholders engagement (Bepari & Mollik, 2016 Herremans et al., 2016 Rhianon Edgley et al., 2010), materiality (Canning et al., 2019 Mio et al., 2020 Torelli et al., 2020), quality of SR (Daub, 2007 Michelon et al., 2015 van Staden & Hooks, 2007) as well as SR assurance which is manifested in such topics as accounting vs. The research in sustainability reporting is now vast area covering the preparation of the very report including among others frameworks of SR (Dumay, 2019 Hahn & Lülfs, 2014), voluntary vs. The latest available global statistical data testifies to the trend as 75% (compared to 18% in 2002) of N100 companies (the top 100 companies by revenue in each of the 49 countries researched) and 93% (compared to 45% in 2002) of G250 companies (the world's 250 largest companies by revenue based on the Fortune 500 ranking of 2016) prepare and publish its sustainability reporting (KPMG, 2017, p.
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