Example：10.1021/acsami.1c06204 or Chem. Rev., 2007, 107, 2411-2502
The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting Corporate Social Responsibility and Environmental Management (IF8.741), Pub Date : 2021-08-22, DOI: 10.1002/csr.2195 Valentina Minutiello, Patrizia Tettamanzi
The disclosure quality of Integrated Reporting (IR) and Sustainability Reporting (SR) is considered a relevant research topic because high-quality disclosure is associated with a better representation of firms' performance and value creation process. However, only a few studies have addressed this topic and there is no clear knowledge as they have shown conflicting findings. In this paper, a systematic literature network analysis (SLNA) is applied to analyze the evolution of the research field on the topic of the disclosure quality of IR and SR. Findings show the actual state of the art on the quality of IR and SR disclosure and suggest new research trends. Moreover, this study applies a new methodology called SLNA to perform the analysis and it confirms its goodness as a method for dynamic analysis.