Explorando la verificación de los informes de sostenibilidad: Identificando patrones de investigación y tendencias emergentes mediante un análisis bibliométrico
Exploring sustainability reporting assurance: Uncovering research patterns and emerging trends with a bibliometric analysis
Resumen
En este artículo, llevamos a cabo un extenso análisis bibliométrico sobre el estado actual del arte en la verificación de los informes de sostenibilidad (SRA, por sus siglas en inglés). Nuestro objetivo fue identificar patrones de investigación, áreas clave y tendencias emergentes que puedan orientar futuras investigaciones y desarrollos en este campo. Utilizamos dos programas avanzados de análisis bibliométrico, VosViewer y Biblioshiny en R Studio, para realizar un análisis bibliométrico complejo. Analizamos visualmente 633 estudios extraídos de la base de datos Web of Science, desde 1992 hasta 2023. Nuestro estudio examinó la evolución de las publicaciones, las revistas, autores, instituciones y publicaciones más influyentes, así como las interconexiones entre países, palabras clave y revistas. A continuación, realizamos un análisis bibliométrico de palabras clave y un análisis de mapas temáticos para identificar temas de investigación emergentes. Posteriormente, identificamos y clasificamos los 50 estudios más influyentes en el ámbito de la SRA según su promedio de citas por año. Mediante un análisis de contenido, destacamos las teorías fundamentales, los métodos de investigación utilizados y los principales temas tratados en dichos estudios. Finalmente, propusimos líneas relevantes para futuras investigaciones en el ámbito de la verificación de los informes de sostenibilidad, basándonos en cada uno de los principales análisis temáticos. En conjunto, este análisis ofrece una visión valiosa de las tendencias actuales de investigación y puede contribuir a orientar los esfuerzos futuros en este campo.
Descargas
Citas
Abhishek & Srivastava, M. (2021). Mapping the influence of influencer marketing: a bibliometric analysis. Marketing Intelligence & Planning, 39(7), 979-1003. https://doi.org/10.1108/MIP-03-2021-0085
Accountancy Europe (2022). Sustainability assurance under the CSRD. Key matters to respond to the upcoming CSRD requirements - Discussion paper. Accessed online on 30 July 2023 at https://www.accountancyeurope.eu/wp-content/uploads/220401-Sustainability-assurance-under-the-CSRD-1-1.pdf
Agustí, M.A. & Pérez, M.O. (2023). Big data and artificial intelligence in the fields of accounting and auditing: a bibliometric analysis. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad, 52 (3), 412-438. https://doi.org/10.1080/02102412.2022.2099675
Al-Qudah, A.A., & Houcine, A. (2023). Firms’ characteristics, corporate governance, and the adoption of sustainability reporting: evidence from Gulf Cooperation Council countries. Journal of Financial Reporting and Accounting, Early access. Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JFRA-02-2023-0066
Al-Shaer, H., & Zaman, M. (2016). Board gender diversity and sustainability reporting quality. Journal of Contemporary Accounting & Economics 12(3), 210–222. https://doi.org/10.1016/j.jcae.2016.09.001
Al-Shaer, H., & Zaman, M. (2018). Credibility of sustainability reports: The contribution of audit committees. Business Strategy and the Environment, 27 (7), 973-986. https://doi.org/10.1002/bse.2046
Al-Shaer, H., & Zaman, M. (2019). CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK. Journal of Business Ethics, 158, 233-252. https://doi.org/10.1007/s10551-017-3735-8
Arayssi, M., Jizi, M., & Tabaja, H. H. (2020). The impact of board composition on the level of ESG disclosures in GCC countries. Sustainability Accounting, Management and Policy Journal, 11(1), 137–161. https://doi.org/10.1108/SAMPJ-05-2018-0136
Aria, M., & Cuccurullo, C. (2017). Bibliometrix : An R-tool for comprehensive science mapping analysis. Journal of Informetrics, 11(4), 959–975. http://dx.doi.org/10.1016/j.joi.2017.08.007
Baalouch, F., Ayadi, S. D., & Hussainey, K. (2019). A study of the determinants of environmental disclosure quality: evidence from French listed companies. Journal of Management and Governance, 23, 939-971. https://doi.org/10.1007/s10997-019-09474-0
Beske, F., Haustein, E., & Lorson, P. C. (2020). Materiality analysis in sustainability and integrated reports. Sustainability Accounting, Management and Policy Journal, 11(1), 162–186. https://doi.org/10.1108/SAMPJ-12-2018-0343
Boiral, O. (2013). Sustainability reports as simulacra? A counter-account of A and A+ GRI reports. Accounting, Auditing & Accountability Journal, 26(7), 1036–1071. http://dx.doi.org/10.1108/AAAJ-04-2012-00998
Boiral, O., & Henri, J.-F. (2017). Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations. Business & Society, 56(2), 283–317. https://doi.org/10.1177/0007650315576134
Boiral, O., & Heras-Saizarbitoria, I. (2020). Sustainability Reporting Assurance: Creating Stakeholder Accountability Through Hyperreality? Journal of Cleaner Production, Article 118596. https://doi.org/10.1016/j.jclepro.2019.118596
Boiral, O., Heras-Saizarbitoria, I., & Brotherton, M.-C. (2019). Assessing and Improving the Quality of Sustainability Reports: The Auditors’ Perspective. Journal of Business Ethics, 155, 703-721. https://doi.org/10.1007/s10551-017-3516-4
Bota-Avram, C. (2023). Bibliometric analysis of sustainable business performance: where are we going? A science map of the field. Economic Research-Ekonomska Istraživanja, 36(1), 2137–2176. https://doi.org/10.1080/1331677X.2022.2096094
Braam, G. J. M., Uit de Weerd, L., Hauck, M., & Huijbregts, M. A. J. (2016). Determinants of corporate environmental reporting: the importance of environmental performance and assurance. Journal of Cleaner Production, 129, 724–734. https://doi.org/10.1016/j.jclepro.2016.03.039
Buertey, S. (2021). Board gender diversity and corporate social responsibility assurance: The moderating effect of ownership concentration. Corporate Social Responsibility and Environmental Management, 28(6), 1579-1590. https://doi.org/10.1002/csr.2121
Callon, M., Courtial, J. P., & Laville, F. (1991). Co-word analysis as a tool for describing the network of interactions between basic and technological research: The case of polymer chemistry. Scientometrics, 22(1), 155–205. https://doi.org/10.1007/BF02019280
Casey, R. J., & Grenier, J. H. (2015). Understanding and Contributing to the Enigma of Corporate Social Responsibility (CSR) Assurance in the United States. Auditing: A Journal of Practice and Theory, 34 (1), 97-130. https://doi.org/10.2308/ajpt-50736
Clarkson, P., Li, Y., Richardson, G., & Tsang, A. (2019). Causes and consequences of voluntary assurance of CSR reports. Accounting, Auditing & Accountability Journal, 32(8), 2451–2474. https://doi.org/10.1108/AAAJ-03-2018-3424
Cobo, M. J., López-Herrera, A. G., Herrera-Viedma, E., & Herrera, F. (2011). An approach for detecting, quantifying, and visualizing the evolution of a research field: A practical application to the Fuzzy Sets Theory field. Journal of Informetrics, 5(1), 146–166. https://doi.org/10.1016/j.joi.2010.10.002
Cohen, J.R. & Simnett, R. (2015). CSR and Assurance Services: A Research Agenda. Auditing: A Journal of Practice & Theory, 34 (1), 59-74. https://doi.org/10.2308/ajpt-50876
De Villiers, C., Rinaldi, L., & Unerman, J. (2014). Integrated Reporting: Insights, gaps and an agenda for future research. Accounting, Auditing & Accountability Journal, 27(7), 1042–1067. https://doi.org/10.1108/AAAJ-06-2014-1736
Deegan, C. M. (2019). Legitimacy theory: Despite its enduring popularity and contribution, time is right for a necessary makeover. Accounting, Auditing & Accountability Journal, 32 (8), 2307-2329. https://doi.org/10.1108/AAAJ-08-2018-3638
Dienes, D., Sassen, R., & Fischer, J. (2016). What are the drivers of sustainability reporting? A systematic review. Sustainability Accounting, Management and Policy Journal, 7(2), 154–189. https://doi.org/10.1108/SAMPJ-08-2014-0050
Diouf, D., & Boiral, O. (2017). The quality of sustainability reports and impression management. Accounting, Auditing & Accountability Journal, 30(3), 643–667. https://doi.org/10.1108/AAAJ-04-2015-2044
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133, 285–296. https://doi.org/10.1016/j.jbusres.2021.04.070
Duff, C. (1992). Norsk Hydro’s environmental report. Long Range Planning, 25(4), 25–31. https://doi.org/10.1016/0024-6301(92)90004-L
Egghe, L. (2006). Theory and practise of the g-index. Scientometrics, 69(1), 131–152. https://doi.org/10.1007/s11192-006-0144-7
Elango, B., & Rajendran, P. (2012). Authorship trends and collaboration pattern in the marine sciences literature: a scientometric study. International Journal of Information Dissemination and Technology, 2(3), 166.
European Court of Auditors (2019). Reporting on sustainability: A stocktake of EU Institutions and Agencies. Accessible on-line at https://www.eca.europa.eu/Lists/ECADocuments/RCR_Reporting_on_sustainability/RCR_Reporting_on_sustainability_EN.pdf
Fernandez-Feijoo, B., Romero, S., & Ruiz Blanco, S. (2018a). Regional differences in industry specialization in the sustainability assurance market. Management Decision, 57 (3), 669-687. https://doi.org/10.1108/MD-06-2017-0598
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). Effect of Stakeholders’ Pressure on Transparency of Sustainability Reports within the GRI Framework. Journal of Business Ethics, 122(1), 53–63. https://doi.org/10.1007/s10551-013-1748-5
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2015). Multilevel Approach to Sustainability Report Assurance Decisions. Australian Accounting Review, 25(4), 346–358. https://doi.org/10.1111/auar.12104
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2016). The assurance market of sustainability reports: What do accounting firms do? Journal of Cleaner Production, 139, 1128–1137. https://doi.org/10.1016/j.jclepro.2016.08.157
Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2018b). Financial Auditor and Sustainability Reporting: Does it matter? Corporate Social Responsibility and Environmental Management, 25(3), 209–224. https://doi.org/10.1002/csr.1449
García-Benau, M.A., Sierra-Garcia, L., & Zorio, A. (2013). Financial crisis impact on sustainability reporting. Management Decision, 51(7), 1528–1542. https://doi.org/10.1108/MD-03-2013-0102
García‐Sánchez, I. (2020). Drivers of the CSR report assurance quality: Credibility and consistency for stakeholder engagement. Corporate Social Responsibility and Environmental Management, 27(6), 2530-2547. https://doi.org/10.1002/csr.1974
García‐Sánchez, I., Hussain, N., Khan, S., & Martínez‐Ferrero, J. (2022). Assurance of corporate social responsibility reports: Examining the role of internal and external corporate governance mechanisms. Corporate Social Responsibility and Environmental Management, 29 (1), 89-106. https://doi.org/10.1002/csr.2186
García-Sánchez, I.-M. & Martinez-Ferrero, J. (2019). The relevance of assurance statements on CSR information to independent directors. European Journal of International Management, 13 (1), 1-24. https://doi.org/10.1504/EJIM.2019.096495
García-Sánchez, I.-M., Hussain, N., Martínez-Ferrero, J., & Ruiz-Barbadillo, E. (2019). Impact of disclosure and assurance quality of corporate sustainability reports on access to finance. Corporate Social Responsibility and Environmental Management, 26 (4), 832-848. https://doi.org/10.1002/csr.1724
Hąbek, P., & Wolniak, R. (2016). Assessing the quality of corporate social responsibility reports: the case of reporting practices in selected European Union member states. Quality & Quantity, 50(1), 399–420. https://doi.org/10.1007/s11135-014-0155-z
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. http://dx.doi.org/10.1016/j.jclepro.2013.07.005
Hamrouni, A., Karaman, A.S., Kuzey, C., & Uyar, A. (2023). Ethical environment, accountability, and sustainability reporting: What is the connection in the hospitality and tourism industry? Tourism Economics, 29(3), 664–695. https://doi.org/10.1177/13548166211062649
Handayati, P., Sumarsono, H., & Narmaditya, B.S. (2022). Corporate social responsibility disclosure and Indonesian firm value: the moderating effect of profitability and firm’s size. Journal of Eastern European and Central Asian Research, 9(4), 703-714. https://doi.org/10.15549/jeecar.v9i4.940
Hazaea, S.A., Zhu, J., Khatib, S.F.A., Bazhair, A.H. & Elamer, A.A. (2022). Sustainability assurance practices: a systematic review and future research agenda. Environmental Science and Pollution Research, 29, 4843–4864. https://doi.org/10.1007/s11356-021-17359-9
Hirsch, J. E. (2005). An index to quantify an individual’s scientific research output. Proceedings of the National Academy of Sciences, 102(46), 16569–16572.
Huizing, A., & Dekker, H.C. (1992). The environmental issue on the Dutch political market. Accounting, Organizations and Society, 17(5), 427–448. https://doi.org/10.1016/0361-3682(92)90039-U
IAASB (2013). International Framework for Assurance Engagements. Accessed on 02 August 2023 at https://www.ifac.org/_flysystem/azure-private/publications/files/B002%202013%20IAASB%20Handbook%20Framework.pdf
IAASB (2023). International Standard on Sustainability Assurance (ISSA) 5000 - General Requirements for Sustainability Assurance Engagements. Accessed on 04 August 2023 at https://ifacweb.blob.core.windows.net/publicfiles/2023-08/IAASB-International-Standard-Sustainability-5000-Exposure-Draft_0.pdf
Jones, P., Hillier, D., & Comfort, D. (2014). Sustainability in the global hotel industry. International Journal of Contemporary Hospitality Management, 26(1), 5–17. https://doi.org/10.1108/IJCHM-10-2012-0180
Jones, P., Hillier, D., & Comfort, D. (2016). Sustainability in the hospitality industry. International Journal of Contemporary Hospitality Management, 28(1), 36–67. https://doi.org/10.1108/IJCHM-11-2014-0572
Junior, R. M., Best, P. J., & Cotter, J. (2014). Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon. Journal of Business Ethics, 120(1), 1–11. https://doi.org/10.1007/s10551-013-1637-y
Karaman, A. S., Orazalin, N., Uyar, A., & Shahbaz, M. (2021). CSR achievement, reporting, and assurance in the energy sector: Does economic development matter? Energy Policy, 149, Article 112007. https://doi.org/10.1016/j.enpol.2020.112007
Kazim, I., Wang, F., Nie, D., & Jameel Hussain, M. (2025). Can more able CEOs reduce the gap between internal and external CSR disclosures? ¿Pueden los consejeros delegados más capaces reducir la brecha entre la información interna y externa sobre RSE?. Revista de Contabilidad - Spanish Accounting Review, 28(1), 84–95. https://doi.org/10.6018/rcsar.557871
Kiliç, M., Kuzey, C., & Uyar, A. (2021a). An international investigation on assurance of integrated reports: Institutions, assurance quality, and assurers. Journal of International Accounting, Auditing and Taxation, 42, Article 100360. https://doi.org/10.1016/j.intaccaudtax.2020.100360
Kiliç, M., Uyar, A., Kuzey, C., & Karaman, A. S. (2021b). Drivers and consequences of sustainability committee existence? Evidence from the hospitality and tourism industry. International Journal of Hospitality Management, 92, Article 102753. https://doi.org/10.1016/j.ijhm.2020.102753
Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: an international investigation. Business Strategy and the Environment, 19, 182-198. https://doi.org/10.1002/bse.643
Koseoglu, M. A. (2016). Mapping the institutional collaboration network of strategic management research: 1980–2014. Scientometrics, 109(1), 203-226. https://doi.org/10.1007/s11192-016-1894-5
Koseoglu, M. A., Uyar, A., Kilic, M., Kuzey, C., & Karaman, A. S. (2021). Exploring the connections among CSR performance, reporting, and external assurance: Evidence from the hospitality and tourism industry. International Journal of Hospitality Management, 94, 102819. https://doi.org/10.1016/j.ijhm.2020.102819
KPMG (2011). KPMG international survey of corporate responsibility reporting. KPMG International Global Sustainability Services, Amsterdam, the Netherlands. https://www.in.kpmg.com/SecureData/ACI/Files/corporateresponsibility2011.pdf
Kumar, S., Pandey, N., Lim, W. M., Chatterjee, A. N., & Pandey, N. (2021). What do we know about transfer pricing? Insights from bibliometric analysis. Journal of Business Research, 134, 275–287. https://doi.org/10.1016/j.jbusres.2021.05.041
Kuzey, C., & Uyar, A. (2017). Determinants of sustainability reporting and its impact on firm value: Evidence from the emerging market of Turkey. Journal of Cleaner Production, 143, 27–39. https://doi.org/10.1016/j.jclepro.2016.12.153
La Torre, M., Sabelfeld, S., Blomkvist, M., Tarquinio, L., & Dumay, J. (2018). Harmonising non-financial reporting regulation in Europe. Meditari Accountancy Research, 26 (4), 598-621. https://doi.org/10.1108/MEDAR-02-2018-0290
Lejárraga García, A., Ortiz Martínez, E., & Marín Hernández, S. (2024). Sustainability in the Waste Management Sector: An Analysis through the GRI Reports: Sostenibilidad en el sector de gestión de residuos: un análisis a través de los informes GRI. Revista de Contabilidad - Spanish Accounting Review, 27(2), 307–322. https://doi.org/10.6018/rcsar.530451
Li, B., & Xu, Z. (2022). A comprehensive bibliometric analysis of financial innovation. Economic Research-Ekonomska Istraživanja 35 (1), 367-390. https://doi.org/10.1080/1331677X.2021.1893203
Li, W., Zhang, J.Z. & Ding, R. (2023). Impact of Directors’ Network on Corporate Social Responsibility Disclosure: Evidence from China. Journal of Business Ethics, 183, 551–583. https://doi.org/10.1007/s10551-022-05092-3
Liao, L., Lin, T., & Zhang, Y. (2016). Corporate Board and Corporate Social Responsibility Assurance: Evidence from China. Journal of Business Ethics, 150(1), 211–225. https://doi.org/10.1007/s10551-016-3176-9
Lock, I., & Seele, P. (2016). The credibility of CSR (corporate social responsibility) reports in Europe. Evidence from a quantitative content analysis in 11 countries. Journal of Cleaner Production, 122, 186–200. https://doi.org/10.1016/j.jclepro.2016.02.060
Manetti, G., & Becatti, L. (2009). Assurance Services for Sustainability Reports: Standards and Empirical Evidence. Journal of Business Ethics, 87(S1), 289–298. https://doi.org/10.1007/s10551-008-9809-x
Maroun, W. A. (2020). Conceptual Model for Understanding Corporate Social Responsibility Assurance Practice. Journal of Business Ethics, 161, 187–209. https://doi.org/10.1007/s10551-018-3909-z
Martínez-Ferrero, J., & García-Sánchez, I.-M. (2017a). Sustainability assurance and assurance providers: Corporate governance determinants in stakeholder-oriented countries. Journal of Management & Organization, 23 (5), 647–670. https://doi.org/10.1017/jmo.2016.65
Martínez-Ferrero, J., & García-Sánchez, I.-M. (2017b). Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information? Business Ethics: A European Review, 26(3), 223–239. https://doi.org/10.1111/beer.12152
Martínez-Ferrero, J., & García-Sánchez, I.-M. (2017c). Coercive, normative and mimetic isomorphism as determinants of the voluntary assurance of sustainability reports. International Business Review, 26(1), 102–118. https://doi.org/10.1016/j.ibusrev.2016.05.009
Martínez-Ferrero, J., & García-Sánchez, I.-M. (2018). The Level of Sustainability Assurance: The Effects of Brand Reputation and Industry Specialisation of Assurance Providers. Journal of Business Ethics, 150(4), 971–990. https://doi.org/10.1007/s10551-016-3159-x
Martínez-Ferrero, J., García-Sánchez, I.-M., & Ruiz-Barbadillo, E. (2018). The quality of sustainability assurance reports: The expertise and experience of assurance providers as determinants. Business Strategy and the Environment, 27 (8), 1181-1196. https://doi.org/10.1002/bse.2061.
Martínez‐Ferrero, J., Ruiz‐Barbadillo, E., & Guidi, M. (2021). How capital markets assess the credibility and accuracy of CSR reporting: Exploring the effects of assurance quality and CSR restatement issuance. Business Ethics, the Environment & Responsibility, 30(4), 551–569. https://doi.org/10.1111/beer.12355
Meftah G., Kuzey, C., Uyar, A. & Karaman, A.S. (2023). Does investment stimulate or inhibit CSR transparency? The moderating role of CSR committee, board monitoring and CEO duality. Journal of Business Research, 159, Article 113762. https://doi.org/10.1016/j.jbusres.2023.113762
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59–78. https://doi.org/10.1016/j.cpa.2014.10.003
Mio, C., Fasan, M., & Costantini, A. (2020). Materiality in integrated and sustainability reporting: A paradigm shift? Business Strategy and the Environment, 29(1), 306-320 https://doi.org/10.1002/bse.2390
Mohamed Adnan, S., Hay, D., & van Staden, C. J. (2018). The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis. Journal of Cleaner Production, 198, 820–832. https://doi.org/10.1016/j.jclepro.2018.07.057
Moroney, R., Windsor, C., & Aw, Y. T. (2012). Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis. Accounting & Finance, 52(3), 903–939. https://doi.org/10.1111/j.1467-629X.2011.00413.x
Munim, Z. H., Dushenko, M., Jimenez, V. J., Shakil, M. H., & Imset, M. (2020). Big data and artificial intelligence in the maritime industry: a bibliometric review and future research directions. Maritime Policy & Management, 47(5), 577-597. https://doi.org/10.1080/03088839.2020.1788731
Muslu, V., Mutlu, S., Radhakrishnan, S., & Tsang, A. (2019). Corporate Social Responsibility Report Narratives and Analyst Forecast Accuracy. Journal of Business Ethics, 154, 1119-1142. https://doi.org/10.1007/s10551-016-3429-7
O’Dwyer, B., Owen, D., & Unerman, J. (2011). Seeking legitimacy for new assurance forms: The case of assurance on sustainability reporting. Accounting, Organizations and Society, 36(1), 31–52. https://doi.org/10.1016/j.aos.2011.01.002
Odriozola, M. D., & Baraibar-Diez, E. (2017). Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain. Corporate Social Responsibility and Environmental Management, 24(2), 121–132. https://doi.org/10.1002/csr.1399
Oware, K. M., & Moulya, V. H. (2022). The outlook of sustainability assurance in global trends: a bibliometric review and research agenda. South Asian Journal of Marketing, 4(2), 110-127. https://doi.org/10.1108/SAJM-06-2022-0039
Perego, P., & Kolk, A. (2012). Multinationals’ Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports. Journal of Business Ethics, 110(2), 173–190. https://doi.org/10.1007/s10551-012-1420-5
Permatasari, I. and Narsa, I.M. (2022). Sustainability reporting or integrated reporting: Which one is valuable for investors? Journal of Accounting & Organizational Change, 18 (5), 666-684. https://doi.org/10.1108/JAOC-12-2020-0204
Peters, G.F. & Romi, A.M. (2015). The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports. Auditing: A Journal of Practice & Theory, 34 (1), 163–198. https://doi.org/10.2308/ajpt-50849
Pflugrath, G., Roebuck, P., & Simnett, R. (2011). Impact of Assurance and Assurer’s Professional Affiliation on Financial Analysts’ Assessment of Credibility of Corporate Social Responsibility Information. Auditing: A Journal of Practice & Theory, 30(3), 239-254. https://doi.org/10.2308/ajpt-10047
Pucheta-Martínez, M. C., Bel-Oms, I., & Olcina-Sempere, G. (2019). Commitment of independent and institutional women directors to corporate social responsibility reporting. Business Ethics: A European Review. 28(3), 290-304. https://doi.org/10.1111/beer.12218
Raghuram, S., Hill, N. S., Gibbs, J. L., Maruping, L. M. (2019). Virtual work: bridging research clusters. Academy of Management Annals, 13(1), 308–341. https://doi.org/10.5465/annals.2017.0020
Reimsbach, D., Hahn, R., & Gürtürk, A. (2018). Integrated Reporting and Assurance of Sustainability Information: An Experimental Study on Professional Investors’ Information Processing. European Accounting Review, 27(3), 559–581. https://doi.org/10.1080/09638180.2016.1273787
Romero, S., Ruiz, S., & Fernandez-Feijoo, B. (2019). Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality. Business Strategy and the Environment, 28 (1), 221-232. https://doi.org/10.1002/bse.2251
Rosati, F., & Faria, L. G. D. (2019). Business contribution to the Sustainable Development Agenda: Organizational factors related to early adoption of SDG reporting. Corporate Social Responsibility and Environmental Management, 26(3), 588–597. https://doi.org/10.1002/csr.1705
Ruiz‐Barbadillo, E., & Martínez‐Ferrero, J. (2020). What impact do countries have on levels of sustainability assurance? A complementary‐substitutive perspective. Corporate Social Responsibility and Environmental Management, 27 (5), 2329-2341. https://doi.org/10.1002/csr.1967
Ruiz‐Barbadillo, E., & Martínez‐Ferrero, J. (2022a). The choice of incumbent financial auditors to provide sustainability assurance and audit services from a legitimacy perspective, Sustainability Accounting, Management and Policy Journal, 13 (2), 459-493. https://doi.org/10.1108/SAMPJ-04-2021-0121
Ruiz‐Barbadillo, E., & Martínez‐Ferrero, J. (2022b). Is tenure important in the sustainability assurance context? An empirical analysis of the informative value of assurance statements, Meditari Accountancy Research, Early Access. https://doi.org/10.1108/MEDAR-01-2022-1580
Sierra, L., Zorio, A., & García-Benau, M. A. (2013). Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies. Corporate Social Responsibility and Environmental Management, 20(6), 359–370. https://doi.org/10.1002/csr.1303
Sierra-García, L., Zorio-Grima, A., & García-Benau, M. A. (2015). Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study. Corporate Social Responsibility and Environmental Management, 22(5), 286–304. https://doi.org/10.1002/csr.1345
Simnett, R., Vanstraelen, A., & Chua, W. F. (2009). Assurance on Sustainability Reports: An International Comparison. The Accounting Review, 84(3), 937–967. https://doi.org/10.2308/accr.2009.84.3.937
Stolowy, H., & Paugam, L. (2018). The expansion of non-financial reporting: an exploratory study. Accounting and Business Research, 48(5), 525–548. https://doi.org/10.1080/00014788.2018.1470141
Stubbs, W., & Higgins, C. (2018). Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting. Journal of Business Ethics, 147(3), 489–508. https://doi.org/10.1007/s10551-015-2954-0
Ştefănescu, C. A. (2025). Towards a conceptualised belief-action-outcome model for enhanced non-financial reporting: A systematic and integrative review: Hacia un modelo conceptualizado de creencia-acción-resultado para la mejora de la información no financiera: Una revisión sistemática e integradora. Revista de Contabilidad - Spanish Accounting Review, 28(1), 115–132. https://doi.org/10.6018/rcsar.568861
Talbot, D., & Boiral, O. (2018). GHG Reporting and Impression Management: An Assessment of Sustainability Reports from the Energy Sector. Journal of Business Ethics, 147(2), 367–383.
Turker, D., & Altuntas, C. (2014). Sustainable supply chain management in the fast fashion industry: An analysis of corporate reports. European Management Journal, 32(5), 837–849. https://doi.org/10.1016/j.emj.2014.02.001
Turzo, T., Marzi, G., Favino, C., Terzani, S. (2022). Non-financial reporting research and practice: Lessons from the last decade. Journal of Cleaner Production, 345, Article 131154. https://doi.org/10.1016/j.jclepro.2022.131154
Uyar, A., Elbardan, H., Kuzey, C. & Karaman, A.S. (2023). Audit and CSR committees: are they complements or substitutes in CSR reporting, assurance and GRI framework adoption? International Journal of Accounting & Information Management, 31 (1), 1-36. https://doi.org/10.1108/IJAIM-04-2022-0086
Uyar, A., Kilic, M. & Kuzey, C. (2022a). Investigating the role of national culture on integrated report assurance: international evidence. Management Decision, 60 (7), 1875-1904. https://doi.org/10.1108/MD-01-2021-0112
Uyar, A., Pizzi, S., Caputo, F., Kuzey, C. & Karaman, A.S. (2022b). Do shareholders reward or punish risky firms due to CSR reporting and assurance? Managerial and Decision Economics, 43 (5), 1596-1620. https://doi.org/10.1002/mde.3476
Velte, P. (2021). Determinants and consequences of corporate social responsibility assurance: a systematic review of archival research. Society and Business Review, 16(1), 1-25. https://doi.org/10.1108/SBR-05-2020-0077
Wang, X., Xu, Z., Qin, Y., & Skare, M. (2021). Service networks for sustainable business: A dynamic evolution analysis over half a century. Journal of Business Research, 136, 543–557. https://doi.org/10.1016/j.jbusres.2021.07.062
White, P. R., De Smet, B., Owens, J. W., & Hindle, P. (1995). Environmental management in an international consumer goods company. Resources, Conservation and Recycling, 14(3-4), 171–184. https://doi.org/10.1016/0921-3449(95)00015-B
Xu, Z., Wang, X., Wang, X., & Skare, M. (2021). A comprehensive bibliometric analysis of entrepreneurship and crisis literature published from 1984 to 2020. Journal of Business Research, 135, 304–318. https://doi.org/10.1016/j.jbusres.2021.06.051
Yan, M., Jia, F., Chen, L., & Yan, F. (2022). Assurance process for sustainability reporting: Towards a conceptual framework. Journal of Cleaner Production, 377, Article 134156.
Zabavnik, D., & Verbič, M. (2021). Relationship between the financial and the real economy: A bibliometric analysis. International Review of Economics & Finance, 75, 55–75. https://doi.org/10.1016/j.iref.2021.04.014
Zaman, R., Farooq, M. B., Khalid, F., & Mahmood, Z. (2021). Examining the extent of and determinants for sustainability assurance quality: The role of audit committees. Business Strategy and the Environment, 30(7), 2887-2906. https://doi.org/10.1002/bse.2777
Zhang, K., & Liang, Q.-M. (2020). Recent progress of cooperation on climate mitigation: A bibliometric analysis. Journal of Cleaner Production, 277, Article 123495. https://doi.org/10.1016/j.jclepro.2020.123495
Zorio, A., García-Benau, M. A., & Sierra, L. (2013). Sustainability Development and the Quality of Assurance Reports: Empirical Evidence. Business Strategy and the Environment, 22(7), 484–500. https://doi.org/10.1002/bse.1764
Zorio-Grima, A., Sierra-García, L., & Garcia-Benau, M. A. (2018). Sustainability reporting experience by universities: a causal configuration approach. International Journal of Sustainability in Higher Education, 19(2), 337–352. https://doi.org/10.1108/IJSHE-07-2016-0142
Derechos de autor 2025 Revista de Contabilidad - Spanish Accounting Review
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
Las obras que se publican en esta revista están sujetas a los siguientes términos:
1. Ediciones de la Universidad de Murcia (EDITUM) y ASEPUC conservan los derechos patrimoniales (copyright) de las obras publicadas, y favorece y permite la reutilización de las mismas bajo la licencia de uso indicada en el punto 2.
2. Las obras se publican en la edición electrónica de la revista bajo una licencia de Creative Commons Reconocimiento-NoComercial-SinObraDerivada 4.0 Internacional. Permite copiar, distribuir e incluir el artículo en un trabajo colectivo (por ejemplo, una antología), siempre y cuando no exista una finalidad comercial, no se altere ni modifique el artículo y se cite apropiadamente el trabajo original. Esta revista no tiene tarifa por la publicación Open Access. ASEPUC y EDITUM financian los costes de producción y publicación de los manuscritos.
3. Condiciones de auto-archivo. Se permite y se anima a los autores a difundir electrónicamente la versión publicada de sus obras, ya que favorece su circulación y difusión y con ello un posible aumento en su citación y alcance entre la comunidad académica.
