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Bibliometric Analysis of Articles on Sustainability Reporting: Web of Science Sample

Year 2024, Volume: 17 Issue: 2, 179 - 208, 31.08.2024
https://doi.org/10.29067/muvu.1420110

Abstract

Financial statements are the primary data source used to access the performance of businesses. In pursuing a sustainable world, non-financial data is considered as important as financial data. Sustainability reports contain information about how businesses continue their opretaions with environmental, social and governance sensivity and their statements regarding sustainable development goals. In this study, bibliometric analysis of articles on sustainability reporting was conducted using Web of Science (WoS) database. By scanning the database, 1.025 articles related to business economics published between 2000 and 2023 were obtained. It was noted that the relevant subject received less attention in the early 2000s but gained significant traction after 2015. The WoS category indicates that most of the articles are in managament and business finance, and the fewest are in public administration. Peter M. Clarkson has 1.885 citations is the most cited author, while Charl De Villiers has the most articles with 11. Australia is the country with the highest number of published articles and citations. While the “Journal of Business Ethics” is the most cited journal, “Sustainability Accounting Management” has the most published articles. The most frequently used keywords are “sustainability reporting”, “sustainability” and “corporate social responsibility”. VOSviewer 1.6.20 was used to visualize the data.

References

  • Alma Savaş, D. (2022). Sürdürülebilir Tüketim ve Çevre Araştırmalarına Yönelik Bir Analiz, Akademik İzdüşüm Dergisi, 7 (2). 81-100.
  • Altın, M ve Yılmaz, R. (2023). Bibliometric Analysis of Sustainability Accounting and Reporting, Journal of Accounting and Taxation Studies, 16(1) 1-15. doi: http://doi.org/10.29067/muvu.1192389.
  • Benameur, K.B., Mostafa, M.M., Hassanein, A., Shariff, M. Z. ve Al-Shattarat, W. (2023). Sustainability Reporting Scholarly Research: A Bibliometric Review and Future Research Agenda, Management Review Quarterly. doi: http://doi.org/10.1007/s11301-023-00319-7.
  • Bosi, M.K., Lajuni, N., Wellfren, A.C. ve Lim, T.S. (2022). Sustainability Reporting Through Environmental, Social, an Governance: A Bibliometric Review, Sustainability, 14,1-22. doi: https://doi.org/10.3390/su141912071.
  • Clarkson P.M., Li Y., Richardson G.D. ve Vasvari F.P. (2008). Revisiting The Relation Between Environmental Performance And Environmental Disclosure: An Empirical Analysis. Accounting Organization and Society, 33(4/5), 303–327. https://doi. org/10.1016/j.aos.2007.05.003.
  • Clarkson P.M., Overell M.B. ve Chapple L. (2011). Environmental Reporting And Its Relation To Corporate Environmental Performance. Abacus, 47(1), 27–60.
  • Dirik, D., Eryılmaz, İ., ve Erhan, T. (2023). Post-truth Kavramı Üzerine Yapılan Çalışmaların VOSviewer ile Bibliyometrik Analizi, Social Mucit Academic Review, 4(2). doi: 164-188. 10.54733/smar.1271369.
  • Diwan, H. ve Sreeraman, B.A. (2023). From Financial Reporting to ESG Reporting: A Bibliometric Analysis of the Evoluation in Corporate Sustainability Disclosures, Environment, Development and Sustainability. doi: https://doi.org/10.1007/s10668-023-03249-2.
  • Düzer, M. ve Önce, S. (2017). Kurumsal Sürdürülebilirlik Raporlaması ve Finansal Performans: BİST’te İşlem Gören Şirketler İçin Karşılaştırmalı Bir Analiz, Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2(2). 637-348. http://dergipark.gov.tr/bseusbed
  • Ertan, Y. (2018). Türkiye’de Sürdürülebilirlik Raporlaması (2005-2017), Muhasebe ve Vergi Uygulamaları Dergisi, 11(3). 463-478.
  • E-Vahdati, S., ve Aripin, N. (2021). A Review of Global Reporting Iniative (GRI) Research with Sustainability Reporting: 1999-2020 Dataset, Revista de Contabilidad Spanish Accounting Review, 26(2), 274-290. doi: https://doi.org/10.6018/rcsar.468261.
  • Fabregat-Aibar, L., Barberà-Mariné, M. G., Terceño, A., ve Pié, L. (2019). A Bibliometric and Visualization Analysis of Socially Responsible Funds, Sustainability, 11(9), 2526. doi: https://doi.org/10.3390/su11092526.
  • Hyk, V., Vysochan, O., ve Vysochan, O. (2023). Sustainability Reporting Trends: A Systematic Liretature Network Analysis, Comparative Economic Research, Central and Esatern Europe, 26 (2), 7-32. doi: https://doi.org/10.18778/1508-2008.26.10.
  • Irımuş, R. M. (2022). Non-financial Reporting: A Bibliometric Review of the Past Decade, The Analysis of the University of Oradea, Economic Sciences TOM XXXI,1, 213-221.
  • KGK. (2023). Soru ve Cevaplarla Sürdürülebilirlik Raporlaması. https://www.kgk.gov.tr/Portalv2Uploads/files/Sustainability/Soru_ve_Cevaplarla_Surdurulebilirlik_Raporlamasi_30_05_2023-.pdf (Erişim Tarihi: 11.05.2024).
  • Leopizzi, R., Palmi, P., ve Cagno, P.D. (2023). Sustainability Reporting and Electric Utilities: A Bibliometric Analysis, Utilities Policy, 84, 1-9. doi: https://doi.org/10.1016/j.jup.2023.101651.
  • Mishra, P., ve Kumar, K. (2023). Uncovering the Sustainability Reporting: Bibliometric Analysis and Future Research Directions, International Journal of Disclosure and Governance. doi: https://doi.org/10.1057/s41310-023-00216-1.
  • Nyantakyi, G., Sarpong, F.A., Sarfo, P.A., Oguchukwu, N.U., ve Coleman, W. (2023). A Boost for Performance or A Sence of Corporate Social Responsibility? A Bibliometric Analysis on Sustainability Reporting and Firm Performance Research (2000-2022), Cogent Business & Management, 10, 1-23. doi: https://doi.org/10.1080/23311975.2023.2220513.
  • Paridhi, ve Arora, A. (2023). Sustainability Reporting: Current State and Challenges, Business Strategy & Development, 6(3), 362–381. doi: https://doi.org/10.1002/bsd2.244.
  • Pasko, O., Chen, F., Oriekhova, A., Brychko, A., ve Shalyhina, I. (2021). Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection, European Journal of Sustainable Development, 10 (1). doi: 303-302. 10.14207/ejsd.2021.v10n1p303.
  • Radu, V., Radu, F., Tabirca, A.I, Saplacan, S.I, ve Lile, R. (2021). Bibliometric Analysis of Fuzzy Logic Research in International Scientific Databases, International Journal of Computers, Communications & Control (IJCCC), 16(1), 2-20. doi: https://doi.org/10.15837/ijccc.2021.1.4120.
  • TDK (2024). Sürdürülebilirlik nedir? https://sozluk.gov.tr/ (Erişim Tarihi: 29.05.2024).
  • Web of Science, https://access.clarivate.com/login?app=wos&alternative= true&shibShireURL=https:%2F%2Fwww.webofknowledge.com%2F%3Fauth%3DShibboleth&shibReturnURL=https:%2F%2Fwww.webofknowledge.com%2F&roaming=true.(Erişim Tarihi: 22.12.2023).

Sürdürülebilirlik Raporlaması Konusundaki Makalelerin Bibliyometrik Analizi: Web of Science Örneği

Year 2024, Volume: 17 Issue: 2, 179 - 208, 31.08.2024
https://doi.org/10.29067/muvu.1420110

Abstract

Finansal tablolar işletmelerin performans ölçümünde kullanılan temel veri kaynağıdır. Sürdürülebilir bir dünya için finansal veri kadar finansal olmayan veri de önemlidir. Sürdürülebilirlik raporları işletmelerin çevresel, sosyal ve yönetişimsel duyarlılıkla faaliyetlerini yerine getirdiklerine ilişkin bilgiler ile sürdürülebilir kalkınma hedeflerine ilişkin açıklamaları içerir. Bu çalışmada sürdürülebilirlik raporlamasıyla ilgili makalelerin bibliyometrik analizi Web of Science (WoS) veri tabanı kullanılarak yapılmıştır. 2000-2023 yılları arasında işletme ekonomisi alanında tarama yapılarak 1.025 makale elde edilmiştir. İlgili konunun 2000’li yılların başında daha az çalışıldığı, 2015 yılından sonra ise yoğun olarak çalışıldığı tespit edilmiştir. WoS kategorisine göre en fazla makale yönetim ve işletme finansı alanında, en az makale ise kamu yönetimi alanında yazılmıştır. En çok atıf alan yazar 1.885 atıfla Peter M. Clarkson iken en çok makalesi olan yazar ise 11 adet makale ile Charl De Villiers’dir. En çok atıf alan ve en çok makale yayınlayan ülke Avustralya’dır. “Journal of Business Ethics” dergisi en çok atıf alan dergi iken, “Sustainability Accounting Management” dergisi ise en çok makale yayınlanan dergidir. “Sürdürülebilirlik raporlaması”, “sürdürülebilirlik” ve “kurumsal sosyal sorumluluk” en sık kullanılan anahtar kelimelerdir. Verileri görselleştirmek için VOSviewer 1.6.20 kullanılmıştır.

References

  • Alma Savaş, D. (2022). Sürdürülebilir Tüketim ve Çevre Araştırmalarına Yönelik Bir Analiz, Akademik İzdüşüm Dergisi, 7 (2). 81-100.
  • Altın, M ve Yılmaz, R. (2023). Bibliometric Analysis of Sustainability Accounting and Reporting, Journal of Accounting and Taxation Studies, 16(1) 1-15. doi: http://doi.org/10.29067/muvu.1192389.
  • Benameur, K.B., Mostafa, M.M., Hassanein, A., Shariff, M. Z. ve Al-Shattarat, W. (2023). Sustainability Reporting Scholarly Research: A Bibliometric Review and Future Research Agenda, Management Review Quarterly. doi: http://doi.org/10.1007/s11301-023-00319-7.
  • Bosi, M.K., Lajuni, N., Wellfren, A.C. ve Lim, T.S. (2022). Sustainability Reporting Through Environmental, Social, an Governance: A Bibliometric Review, Sustainability, 14,1-22. doi: https://doi.org/10.3390/su141912071.
  • Clarkson P.M., Li Y., Richardson G.D. ve Vasvari F.P. (2008). Revisiting The Relation Between Environmental Performance And Environmental Disclosure: An Empirical Analysis. Accounting Organization and Society, 33(4/5), 303–327. https://doi. org/10.1016/j.aos.2007.05.003.
  • Clarkson P.M., Overell M.B. ve Chapple L. (2011). Environmental Reporting And Its Relation To Corporate Environmental Performance. Abacus, 47(1), 27–60.
  • Dirik, D., Eryılmaz, İ., ve Erhan, T. (2023). Post-truth Kavramı Üzerine Yapılan Çalışmaların VOSviewer ile Bibliyometrik Analizi, Social Mucit Academic Review, 4(2). doi: 164-188. 10.54733/smar.1271369.
  • Diwan, H. ve Sreeraman, B.A. (2023). From Financial Reporting to ESG Reporting: A Bibliometric Analysis of the Evoluation in Corporate Sustainability Disclosures, Environment, Development and Sustainability. doi: https://doi.org/10.1007/s10668-023-03249-2.
  • Düzer, M. ve Önce, S. (2017). Kurumsal Sürdürülebilirlik Raporlaması ve Finansal Performans: BİST’te İşlem Gören Şirketler İçin Karşılaştırmalı Bir Analiz, Bilecik Şeyh Edebali Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2(2). 637-348. http://dergipark.gov.tr/bseusbed
  • Ertan, Y. (2018). Türkiye’de Sürdürülebilirlik Raporlaması (2005-2017), Muhasebe ve Vergi Uygulamaları Dergisi, 11(3). 463-478.
  • E-Vahdati, S., ve Aripin, N. (2021). A Review of Global Reporting Iniative (GRI) Research with Sustainability Reporting: 1999-2020 Dataset, Revista de Contabilidad Spanish Accounting Review, 26(2), 274-290. doi: https://doi.org/10.6018/rcsar.468261.
  • Fabregat-Aibar, L., Barberà-Mariné, M. G., Terceño, A., ve Pié, L. (2019). A Bibliometric and Visualization Analysis of Socially Responsible Funds, Sustainability, 11(9), 2526. doi: https://doi.org/10.3390/su11092526.
  • Hyk, V., Vysochan, O., ve Vysochan, O. (2023). Sustainability Reporting Trends: A Systematic Liretature Network Analysis, Comparative Economic Research, Central and Esatern Europe, 26 (2), 7-32. doi: https://doi.org/10.18778/1508-2008.26.10.
  • Irımuş, R. M. (2022). Non-financial Reporting: A Bibliometric Review of the Past Decade, The Analysis of the University of Oradea, Economic Sciences TOM XXXI,1, 213-221.
  • KGK. (2023). Soru ve Cevaplarla Sürdürülebilirlik Raporlaması. https://www.kgk.gov.tr/Portalv2Uploads/files/Sustainability/Soru_ve_Cevaplarla_Surdurulebilirlik_Raporlamasi_30_05_2023-.pdf (Erişim Tarihi: 11.05.2024).
  • Leopizzi, R., Palmi, P., ve Cagno, P.D. (2023). Sustainability Reporting and Electric Utilities: A Bibliometric Analysis, Utilities Policy, 84, 1-9. doi: https://doi.org/10.1016/j.jup.2023.101651.
  • Mishra, P., ve Kumar, K. (2023). Uncovering the Sustainability Reporting: Bibliometric Analysis and Future Research Directions, International Journal of Disclosure and Governance. doi: https://doi.org/10.1057/s41310-023-00216-1.
  • Nyantakyi, G., Sarpong, F.A., Sarfo, P.A., Oguchukwu, N.U., ve Coleman, W. (2023). A Boost for Performance or A Sence of Corporate Social Responsibility? A Bibliometric Analysis on Sustainability Reporting and Firm Performance Research (2000-2022), Cogent Business & Management, 10, 1-23. doi: https://doi.org/10.1080/23311975.2023.2220513.
  • Paridhi, ve Arora, A. (2023). Sustainability Reporting: Current State and Challenges, Business Strategy & Development, 6(3), 362–381. doi: https://doi.org/10.1002/bsd2.244.
  • Pasko, O., Chen, F., Oriekhova, A., Brychko, A., ve Shalyhina, I. (2021). Mapping the Literature on Sustainability Reporting: A Bibliometric Analysis Grounded in Scopus and Web of Science Core Collection, European Journal of Sustainable Development, 10 (1). doi: 303-302. 10.14207/ejsd.2021.v10n1p303.
  • Radu, V., Radu, F., Tabirca, A.I, Saplacan, S.I, ve Lile, R. (2021). Bibliometric Analysis of Fuzzy Logic Research in International Scientific Databases, International Journal of Computers, Communications & Control (IJCCC), 16(1), 2-20. doi: https://doi.org/10.15837/ijccc.2021.1.4120.
  • TDK (2024). Sürdürülebilirlik nedir? https://sozluk.gov.tr/ (Erişim Tarihi: 29.05.2024).
  • Web of Science, https://access.clarivate.com/login?app=wos&alternative= true&shibShireURL=https:%2F%2Fwww.webofknowledge.com%2F%3Fauth%3DShibboleth&shibReturnURL=https:%2F%2Fwww.webofknowledge.com%2F&roaming=true.(Erişim Tarihi: 22.12.2023).
There are 23 citations in total.

Details

Primary Language Turkish
Subjects Accounting, Auditing and Accountability (Other)
Journal Section Issue
Authors

Yasemin Acar Uğurlu 0000-0003-3581-4349

Ayten Özbingöl 0000-0002-6761-6569

Early Pub Date August 30, 2024
Publication Date August 31, 2024
Submission Date January 15, 2024
Acceptance Date June 6, 2024
Published in Issue Year 2024 Volume: 17 Issue: 2

Cite

APA Acar Uğurlu, Y., & Özbingöl, A. (2024). Sürdürülebilirlik Raporlaması Konusundaki Makalelerin Bibliyometrik Analizi: Web of Science Örneği. Journal of Accounting and Taxation Studies, 17(2), 179-208. https://doi.org/10.29067/muvu.1420110

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