综合报告与集团决策促进可持续发展:文献计量学综述

Pub Date : 2024-02-01 DOI:10.14207/ejsd.2024.v13n1p389
Carlos Cunha, Luis Duncan
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引用次数: 0

摘要

社会的要求在不断变化,在可持续发展政策的背景下,给商业组织带来了巨大的压力。因此,各组织开始通过综合报告促进信息披露,从可持续性报告过渡到财务报告。与此同时,为解决具体问题而做出的决定不再仅仅是一个人的责任。现在,挑战围绕着以达成共识解决方案为目的的集体决策。为了了解有关可持续发展的科学文献中综合报告和群体决策的情况,我们对 2008 年至 2023 年的主要科学数据库进行了文献计量学审查。分析使用了基于 R 语言的 Bibliometrix 和 Biblioshiny 生成图形。结果表明,涉及可持续发展背景下的综合报告和集团决策的出版物数量有所增加。然而,现有研究在主题方面存在明显的孤立性,这为今后的研究提供了弥合差距的机会,并在这两个主题之间建立起更强有力的联系。 关键词:综合报告、集团决策、可持续发展、文献计量学综述
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Integrated Reporting and Group Decision-Making for Sustainable Development: A Bibliometric Review
The demands of society are constantly evolving, imposing significant pressures on business organizations within the context of sustainable development policy. As a result, organizations have begun to move towards promoting information disclosure through integrated reporting, transitioning from sustainability reports to financial reports. Simultaneously, decisions made to address specific problems are no longer the sole responsibility of a single individual. Challenges now revolve around group decision-making with the aim of achieving a consensus solution. To comprehend the landscape of integrated reporting and group decision-making in the scientific literature concerning sustainable development, a bibliometric review was conducted across major scientific databases from 2008 to 2023. The analysis utilized Bibliometrix, based on the R language, and Biblioshiny for graphic generation. The results indicate a quantitative increase in publications addressing integrated reporting and group decision-making in the context of sustainable development. However, a thematic isolation among existing studies was evident, pointing to an opportunity for future research to bridge the gap and establish more robust connections between the subjects.  Keywords: integrated reporting, group decision-making, sustainable development, bibliometric review  
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