Trendy raportowania zrównoważonego rozwoju: systematyczna analiza sieciowa literatury
DOI:
https://doi.org/10.18778/1508-2008.26.10Słowa kluczowe:
raportowanie zrównoważonego rozwoju, rachunkowość, CSR, analiza bibliometryczna, analiza sieciowaAbstrakt
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.
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