Una revisión de la investigación de Global Reporting Initiative (GRI) con informes de sostenibilidad: conjunto de datos 1999-2020

A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset

Autores/as

DOI: https://doi.org/10.6018/rcsar.468261
Palabras clave: Global Reporting Initiative (GRI), Informes de sostenibilidad, Análisis bibliométrico, Bibliografía, Scopus, Citas

Resumen

Este trabajo tiene como objetivo identificar las principales áreas de estudio en la investigación de Global Reporting Initiative (GRI). Mediante un análisis bibliométrico, este estudio evaluó 955 documentos publicados recuperados de la base de datos Scopus para encontrar una estructura de revisión de la investigación sobre GRI con temas de sostenibilidad desde 1999 hasta 2020 utilizando el paquete bibliométrico de VOSviewer y Publish or Perish de Harzing. Este trabajo examinó las revistas, autores, países, instituciones, área temática, palabras clave, citación, coautoría, co-citación, acoplamiento bibliográfico y redes de co-ocurrencias más eficaces. Asimismo, este trabajo demostró la estructura intelectual de la investigación y los obstáculos percibidos para el crecimiento de la bibliografía. Los resultados muestran que en los últimos 20 años la tendencia de las publicaciones ha ido en aumento. Este estudio ofrece una comprensión global y la publicación de las tendencias de los estudios anteriores y sugiere que habrá un número mucho mayor de artículos en este campo durante la próxima década.

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Publicado
01-07-2023
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E-Vahdati, S., & Aripin, N. (2023). Una revisión de la investigación de Global Reporting Initiative (GRI) con informes de sostenibilidad: conjunto de datos 1999-2020: A Review of Global Reporting Initiative (GRI) Research with Sustainability Reporting: 1999-2020 dataset. Revista de Contabilidad - Spanish Accounting Review, 26(2), 274–290. https://doi.org/10.6018/rcsar.468261
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