Contributions toward sustainable development: a bibliometric analysis of sustainability reporting research

被引:22
作者
Effah, Nana Adwoa Anokye [1 ]
Wang, Qinggang [1 ]
Owusu, Godfred Matthew Yaw [2 ]
Otchere, Octavia Ama Serwaa [2 ]
Owusu, Bright [2 ]
机构
[1] Zhongnan Univ Econ & Law, Sch Accounting, Wuhan, Hubei, Peoples R China
[2] Univ Ghana, Dept Accounting, Legon, Ghana
关键词
Sustainability reporting; Sustainable development; Bibliometric analysis; SDGs; CSR; Citations; CORPORATE SOCIAL-RESPONSIBILITY; BOARD-OF-DIRECTORS; ENVIRONMENTAL PERFORMANCE; GOVERNANCE; MANAGEMENT; DISCLOSURE; MARKET; ACCOUNTABILITY; DETERMINANTS; DIVERSITY;
D O I
10.1007/s11356-022-24010-8
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
The study determines the development of the sustainability reporting domain using a dataset of publications extracted from the Web of Science (WoS) core database and visualized with CiteSpace. This paper employs a bibliometric approach to review extant studies to present and describe the publication patterns from 2004 to 2021. The top 3 contributing journals are the Journal of Cleaner Production, Sustainability, and Accounting, Auditing, and Accountability Journal, whereas the author network depicts a low collaboration among authors. Many authors have autonomously conducted their research, and the regional contributions to the research domain have been uneven. The paper accentuates the need to bridge the uneven institutional and regional contributions toward the sustainability reporting domain, so more light is shed on environmental sustainability across regions through firm and institutional levels. The results will trigger the need for future studies and actions needed to improve reporting quality through extensive social, environmental, and governance disclosures.
引用
收藏
页码:104 / 126
页数:23
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