Recent financial scandals and the global financial crisis have generated numerous criticisms of the value and use of annual financial and sustainability reports prepared by companies. This has generated the elaboration and use of a new model of corporate-information reporting that considers strategic, social, economic, and environmental aspects. This study synthesizes the knowledge of the use of integrated reporting as a source of information, and bibliometrically analyzes of 268 articles published in the Web of Science database in 2011–2019. Results show that 77.6% of the academic articles were from developed countries, and the five most influential countries are Italy, South Africa, Australia, the United Kingdom, and the United States. Results show that the development of this type of research is scarce in emerging economies. The most influential authors are García, Rodríguez, and De Villiers. A high level of interconnections is observed in used keywords, of which the most used are ‘sustainability’ and ‘management’. Lastly, this article contributes to the international discussion on integrated reporting by carrying out a structured review of the literature, highlighting previous research.

The purpose of this research is to contribute new and relevant information about the early adoption of integrated reporting in an emerging economy, in this case the Chilean economy, with emphasis on the reasons for its use, the perceived benefits, and the difficulties experienced during the process of adoption. Methodologically, this work uses a qualitative approach, utilising semi-structured interviews as a data collection instrument that are applied to the managers in charge of preparing this reporting for a sample of companies that trade on the Chilean stock exchange. These interviews were interpreted using an analysis of their content. The results obtained are in accordance with the literature and the empirical evidence, with the characteristics belonging to an emerging economy and highlighting the importance of communicating with the stakeholders. The relationship with the stakeholders and the inclusion in international contexts were the most valued. It is also highlighted that all of the companies analysed declare sustainability as a strategic focus, which is an infrequent situation in developing economies. One limitation of this work is the low valuation and use that market agents still assign to integrated reporting in Chile, which affects the degree of preparation and utilisation, and could be explained by other types of incentives and motivations.

El objetivo de esta investigación es proponer lineamientos sobre el control de la eficiencia de las políticas públicas en materia de destinación y aplicación de recursos al bien común. Considerando el contexto de países subdesarrollados y en vías de desarrollo, y el uso de recursos públicos considerando las importantes brechas existentes en materia de pobreza en países latinoamericanos, se realiza una descripción y análisis sobre la eficiencia asignativa y técnica en el uso de recursos para los distintos ámbitos, proponiendo indicadores de gestión para cada caso. A partir de un modelo distributivo, que considera la eficiencia del gasto estatal y mecanismos de control, y el impacto de la corrupción en el gasto público, se concluye que las entidades sin fines de lucro son mejor alternativa para la satisfacción de las necesidades públicas que el Estado. Se plantea como solución para el problema de la corrupción la asignación directa de recursos por parte de los particulares a las entidades no lucrativas. Así, estos irían directamente a los problemas sociales y no a costos administrativos o de corrupción.

This work shows how Corporative Social Responsibility (CSR) has been filtering into different management areas, providing an insight into its evolution, and presenting literature reviews and efforts to incorporate conceptualisations and recommendations on its application. It can be understood through a scientometric and bibliometric analysis, using the WoS documents on the “Social Responsibility” concept in the “Business and Economics” category, analysing a total of 8728 papers up to the year 2020. In this work, CSR is associated with views from different fields of study in economics and business, highlighting diverse management fields; it seeks to explain the correlation between CSR and concepts from such fields of study, suggesting that there is a need to order and question the current understanding of CSR and show its relevance so it can be considered an area of specialisation within the management of businesses.

The main focus of brand personality is the emotional bond that the consumer establishes with the product or service on offer and the strategies that are developed to strengthen such bond. This concept has received increasing attention and both its study and its applications have escaped the field where it initially originated: marketing. Despite the above, no studies have been carried out that analyze the scientific production trends associated with it. This prevents us from knowing what state of scientific development the concept is in and how you project its lines of development, both at the research and applied levels. The aim of this paper is a presentation of the literature on the subject of brand personality using a scientometric analysis based on the Web of Science database. The main results reveal that 531 papers were identified in the period between 1975 and 2019, with an exponential growth in terms of production and a constant growth in terms of number of quotations, with Aaker being the most cited author and Davies the most productive. An analysis was also carried out on the co-authorship clusters for scientific production, the institutions of affiliation, and the countries where the authors come from, as well as the main journals where this scientific production is disseminated. The conclusion is that brand personality has taken off in the past few decades in different areas of knowledge allowing to go beyond the marketing perspective in order to encompass the production of knowledge in different disciplines such as business, psychology, services, communication, education, and social sciences in general.