- Autor
- Hyk Vasyl (Lviv Polytechnic National University, Lviv, Ukraine), Vysochan Oleh (Lviv Polytechnic National University, Lviv, Ukraine), Vysochan Olha (Lviv Polytechnic National University, Lviv, Ukraine)
- Tytuł
- Sustainability Reporting Trends: A Systematic Literature Network Analysis
Trendy raportowania zrównoważonego rozwoju: systematyczna analiza sieciowa literatury - Źródło
- Comparative Economic Research, 2023, vol. 26, nr 2, s. 7-31, rys., tab., wykr., bibliogr. 46 poz.
- Słowa kluczowe
- Rachunkowość, Społeczna odpowiedzialność biznesu, Analiza sieciowa, Analiza bibliometryczna, Rozwój zrównoważony
Accounting, Corporate Social Responsibility (CSR), Network analysis, Bibliometric analysis, Sustainable development - Uwagi
- Klasyfikacja JEL: M41, Q01, Q56.
summ., streszcz. - Abstrakt
- Sporządzanie i składanie raportów zrównoważonego rozwoju jest kluczowym obszarem reformy sprawozdawczości korporacyjnej w świetle realizacji celów zrównoważonego rozwoju. W ostatnich latach znacząco wzrósł udział firm, które składają raporty dotyczące zrównoważonego rozwoju i społecznej odpowiedzialności biznesu. Dlatego ważne jest badanie definicji aparatu pojęciowego. Artykuł ma na celu zbadanie struktury ilościowej i jakościowej przepływu dokumentacji czasopism naukowych, głównych obszarów badań i trendów rozwojowych. Przedstawiono w nim również wyniki systematycznego przeglądu publikacji dotyczących raportowania zrównoważonego rozwoju. W pracy wykorzystano analizę bibliometryczną czasopism naukowych pochodzącą z bazy Scopus dla lat 2011-2021. Prace naukowe wybrane za pomocą słowa kluczowego "raportowanie zrównoważonego rozwoju" zostały wyeksportowane do przetwarzania w programach komputerowych VOSviewer i R (pakiet bibliometryczny). Na podstawie wyników analizy ilościowej wyodrębniono 625 publikacji, z których większość stanowiły artykuły naukowe. Główne obszary badań nad sprawozdawczością w zakresie zrównoważonego rozwoju w rachunkowości to zrównoważony rozwój, stabilność, podejmowanie decyzji, sprawozdawczość w zakresie zrównoważonego rozwoju i odpowiedzialność. Badanie pozwoliło również zidentyfikować autorów i szkoły badawcze, które wniosły największy wkład w ten temat, oraz zdefiniować klastry geograficzne w kontekście ściśle współpracujących ze sobą krajów całego świata i najwyżej ocenianych czasopism. Oryginalność tego opracowania polega na tym, że pomaga stworzyć ramy koncepcyjne. Powinno być przydatne dla zdefiniowania zakresu przyszłych badań i ma na celu zapewnienie nowego jakościowo wglądu w rolę sprawozdawczości w zakresie zrównoważonego rozwoju. Artykuł stanowi okazję do wypełnienia luk w badaniach jakościowych dotyczących sprawozdawczości w zakresie zrównoważonego rozwoju. Główne wnioski płynące z tego artykułu pomogą badaczom poszerzyć swoją wiedzę w tym zakresie poprzez retrospektywną analizę wyników badań. (abstrakt oryginalny)
Compiling and submitting sustainable development reports is a key area for reforming corporate reporting in light of the implementation of the Sustainable Development Goals. In recent years, the share of companies that report sustainable development and corporate social responsibility has grown significantly. Thus, the study of the definition of the conceptual apparatus is important. The article aims to study the quantitative and qualitative structure of the documentary flow of scientific periodicals, the main areas of research, and development trends and. It also presents the results of a systematic review of publications on "sustainability reporting". The study used bibliometric analysis of scientific periodicals from the Scopus scientometric database between 2011-2021. The scientific papers selected by the keyword "sustainability reporting" were exported for processing in the VOSviewer and R (bibliometrix package) computer programs. Based on the results of quantitative analysis, 625 publications were accepted, most of which were scientific articles. The main areas of research on sustainability reporting in accounting are sustainable development, sustainability, decision-making, sustainability reporting, and accountability. The study also made it possible to identify the authors and research schools that have made the most significant contribution to this topic, and to establish geographical clusters in the con text of countries around the world that work closely with each other and the highest-rated journals. The originality of this study is that it helps to create a conceptual framework. It should guide the definition of future research, and it is designed to provide qualitative new insight int the role of sustainable development reporting. The article provides an opportunity to fill the gaps in quality research on sustainable development reporting. The main conclusions of this article will help researchers to expand their knowledge in this area through retrospective analysis of the research results. (original abstract) - Pełny tekst
- Pokaż
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- Cytowane przez
- ISSN
- 1508-2008
- Język
- eng
- URI / DOI
- http://dx.doi.org/10.18778/1508-2008.26.10