Employee-Related Disclosure: A Bibliometric Review
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | http://hdl.handle.net/10400.22/20701 |
Resumo: | Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state- of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically. |
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Employee-Related Disclosure: A Bibliometric ReviewEmployee-related disclosureHuman resource reportingCorporate social responsibilityLiterature reviewBibliometric analysisAcademic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state- of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.This research was funded by Xunta de Galicia, grant number GI-2016 (Proxecto de Investi- gación Consolidación 2020 GPC GI-2016 -Creación de valor sostenible en las organizaciones—CVSO)MDPIRepositório Científico do Instituto Politécnico do PortoMonteiro, Albertina PaulaAibar-Guzmán, BeatrizGarrido-Ruso, MaríaAibar-Guzmán, Cristina2022-07-25T07:13:55Z20212021-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttp://hdl.handle.net/10400.22/20701eng10.3390/su13105342info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2023-03-13T13:16:14Zoai:recipp.ipp.pt:10400.22/20701Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T17:40:47.915678Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Employee-Related Disclosure: A Bibliometric Review |
title |
Employee-Related Disclosure: A Bibliometric Review |
spellingShingle |
Employee-Related Disclosure: A Bibliometric Review Monteiro, Albertina Paula Employee-related disclosure Human resource reporting Corporate social responsibility Literature review Bibliometric analysis |
title_short |
Employee-Related Disclosure: A Bibliometric Review |
title_full |
Employee-Related Disclosure: A Bibliometric Review |
title_fullStr |
Employee-Related Disclosure: A Bibliometric Review |
title_full_unstemmed |
Employee-Related Disclosure: A Bibliometric Review |
title_sort |
Employee-Related Disclosure: A Bibliometric Review |
author |
Monteiro, Albertina Paula |
author_facet |
Monteiro, Albertina Paula Aibar-Guzmán, Beatriz Garrido-Ruso, María Aibar-Guzmán, Cristina |
author_role |
author |
author2 |
Aibar-Guzmán, Beatriz Garrido-Ruso, María Aibar-Guzmán, Cristina |
author2_role |
author author author |
dc.contributor.none.fl_str_mv |
Repositório Científico do Instituto Politécnico do Porto |
dc.contributor.author.fl_str_mv |
Monteiro, Albertina Paula Aibar-Guzmán, Beatriz Garrido-Ruso, María Aibar-Guzmán, Cristina |
dc.subject.por.fl_str_mv |
Employee-related disclosure Human resource reporting Corporate social responsibility Literature review Bibliometric analysis |
topic |
Employee-related disclosure Human resource reporting Corporate social responsibility Literature review Bibliometric analysis |
description |
Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state- of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021 2021-01-01T00:00:00Z 2022-07-25T07:13:55Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/article |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10400.22/20701 |
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http://hdl.handle.net/10400.22/20701 |
dc.language.iso.fl_str_mv |
eng |
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eng |
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10.3390/su13105342 |
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info:eu-repo/semantics/openAccess |
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openAccess |
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application/pdf |
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MDPI |
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MDPI |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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