Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection

Pasko, Oleh; Chen, Fuli; Oriekhova, Alvina; Brychko, Alina; Shalyhina, Iryna

doi:10.14207/ejsd.2021.v10n1p303

Cited by 45 publications

(45 citation statements)

References 35 publications

(38 reference statements)

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“…The interest of companies on CSR actions are growing, and researchers [ 69 ] have identified 2011 as an important milestone in the maturity of sustainability reporting. Most research has investigated the degree of implementation of Directive by European companies and the quality of NFR and found that there are still many improvements to be made.…”

Section: Discussionmentioning

confidence: 99%

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context

Haţegan

Curea-Pitorac

Milu

2021

IJERPH

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Between the circular economy and corporate social responsibility, there is an ever-closer connection. Non-financial reporting of social responsibility actions is based on the circular economy concept, so reporting contributes to increasing the level of disclosure of circular strategies. In this context, large companies are required to report non-financial information to understand their activities better. The paper’s objective is to assess the mandatory non-financial reporting of Romanian companies active in the non-financial sector for 2017–2019. The empirical analysis consisted of creating and awarding an evaluation score to the reports of the companies. An econometric model was tested using a feasible generalized least squares (FGLS) regression to identify the link of the obtained Score with a series of variables representing the characteristics of the companies: Information on a website (I), Foreign ownership (F), Private ownership (P), Listed company (L), Return on assets (ROA), and Return on equity (ROE). Research results highlight a positive correlation between Score and all variables statistically significant in the model. Our study empirically validated the link between non-financial reporting and financial performance. The practical implications for managers can be to focus on improving the quality of non-financial reporting by better presenting the sustainability actions in a circular economy context.

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Section: Discussionmentioning

confidence: 99%

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context

Haţegan

Curea-Pitorac

Milu

2021

IJERPH

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“…2.1 Phase I: finding, assessing and screening studies A major step in any bibliometric data analysis is the choice of the database(s). While, at present, Scopus is the world's largest research database and covers more sources, the Web of Science core collection (WoS CC) is a reliable database that more academic researchers acknowledge for its high-quality publications (Pasko et al, 2021). However, there is a substantial content overlap between Scopus and WoS CC, which varies across disciplines.…”

Section: Review Methodsmentioning

confidence: 99%

“…A major step in any bibliometric data analysis is the choice of the database(s). While, at present, Scopus is the world's largest research database and covers more sources, the Web of Science core collection (WoS CC) is a reliable database that more academic researchers acknowledge for its high-quality publications (Pasko et al. , 2021).…”

Section: Review Methodsmentioning

confidence: 99%

Innovations in freight transport: a systematic literature evaluation and COVID implications

Mavi

Olaru

et al. 2022

IJLM

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PurposeThis paper systematically evaluates the existing literature of innovations in freight transport, including all modes, to uncover the key research themes and methodologies employed by researchers to study innovations and their implications in this industry. It analyses the role of transport and the impact of innovations during crises, such as COVID-19.Design/methodology/approachQualitative and quantitative analysis of the innovations in freight transport unravels the pre-requisites of such endeavours in achieving a resilient and sustainable transport network that effectively and efficiently operates during a crisis. The authors performed keyword co-occurrence network (KCON) analysis and research focus parallelship network (RFPN) analysis using BibExcel and Gephi to determine the major resulting research streams in freight transport.FindingsThe RFPN identified five emerging themes: transport operations, technological innovation, transport economics, transport policy and resilience and disaster management. Optimisation and simulation techniques, and more recently, artificial intelligence and machine learning (ML) approaches, have been used to model and solve freight transport problems. Automation innovations have also penetrated freight and supply chains. Information and communication technology (ICT)-based innovations have also been found to be effective in building resilient supply chains.Research limitations/implicationsGiven the growth of e-commerce during COVID-19 and the resulting logistics demand, along with the need for transporting food and medical emergency products, the role of automation, optimisation, monitoring systems and risk management in the transport industry has become more salient. Transport companies need to improve their operational efficiency using innovative technologies and data science for informed decision-making.Originality/valueThis paper advises researchers and practitioners involved in freight transport and innovation about main directions and gaps in the field through an integrated approach for evaluating research undertaken in the area. This paper also highlights the role of crisis, e.g. COVID-19, and its impacts on freight transport. Major contributions of this paper are as follows: (1) a qualitative and quantitative, systematic and effective assessment of the literature on freight transport through a network analysis of keywords supplemented by a review of the text of 148 papers; (2) unravelling major research areas; (3) identifying innovations in freight transport and their classification as technological and non-technological and (4) investigating the impact of crises and disruptions in freight transport.

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“…ranking of 2019) now report on sustainability (KPMG, 2020, p. 10). Research-wise CSR also proliferates being a cluster trending upward in A* and A journals ranked according to the Australian Business Deans Council (ABDC) (Zengul et al, 2021;Pasko, Chen, et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Does external assurance on CSR reporting contribute to its higher quality? Empirical evidence from China

Pasko

Zhang²,

Bezverkhyi

et al. 2021

Investment Management and Financial Innovations

Self Cite

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This paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether the high ownership concentration and corresponding to it “entrenchment effect” obstruct the positive impact the assurance exerts on the quality of CSR reports. The paper examines CSR reports on 2,292 firm-year observations of large Chinese companies over three years (2015–2018). The hypothesis development process predicates on the signaling and stakeholder theories, whilst this study applies regression analysis to test the hypotheses. Consistent with the predictions of signaling and stakeholder theories, the paper finds that assurance contributes to the higher quality of CSR reports. Moreover, the study finds that assured CSR reports have higher sub-scores in all four aspects of RKS ranking. However, as ownership concentration exceeds 50 per cent and reaches the majority, it thwarts the advancement in the quality of CSR reports through its assurance. The paper provides an initial empirical account of the role of assurance in the emerging CSR reporting practice in China. The paper contributes to the modest body of empirical research on the function of external assurance in the CSR area by explicating the role played both by the accounting (external assurance) and corporate governance (ownership concentration) infrastructure to ensure high quality of CSR reporting. The paper briefs local, international regulatory authorities and the business community about the importance of external assurance for the CSR reporting quality.

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Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection

Cited by 45 publications

References 35 publications

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context

Assessment of the Mandatory Non-Financial Reporting of Romanian Companies in the Circular Economy Context

Innovations in freight transport: a systematic literature evaluation and COVID implications

Does external assurance on CSR reporting contribute to its higher quality? Empirical evidence from China

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