Reportes y dimensiones de la sostenibilidad corporativa. Un análisis bibliométrico
Palabras clave:
reportes de sostenibilidad, factores ambientales, sociales, análisis bibliométrico, gobernanza
Resumen
El objetivo de esta investigación fue analizar la producción científica de los informes de sostenibilidad, dada su importancia en los factores ambientales, sociales y de gobernanza (ASG) a nivel organizacional. Utilizando un análisis bibliométrico de 2007 a 2023 en la base de datos Scopus, se identificaron 3,812 documentos. Se revisaron los 10 trabajos más citados, los 10 autores más citados, los países líderes en el campo, y las afiliaciones institucionales. Los principales resultados indican que Estados Unidos ha sido el país con mayor contribución, seguido de China y Australia. Un hallazgo relevante es la afiliación institucional de los autores, destacando la Universidad Wageningen University & Research de Países Bajos, que ha producido 34 documentos. En conclusión, este análisis subraya la importancia de la integración de prácticas ASG efectivas para enfrentar desafíos globales, promoviendo el desarrollo sostenible a largo plazo.
Citas
Abdul Rahman, R., & Alsayegh, M. F. (2021). Determinants of Corporate Environment, Social and Governance (ESG) Reporting among Asian Firms. Journal of Risk and Financial Management, 14(4). https://doi.org/10.3390/jrfm14040167
Adams, C. A., & Abhayawansa, S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting, 82. https://doi.org/10.1016/j.cpa.2021.102309
Akram, H., Li, J., Anser, M. K., Irfan, M., & Watto, W. A. (2023). Assessing the impact of human capital, renewable energy, population growth, economic growth, and climate change policies on achieving the sustainable development goals. Environmental Science and Pollution Research International, 30(56), 119285–119296. https://doi.org/10.1007/s11356-023-30649-8
Aksoy, L., Buoye, A. J., Fors, M., Keiningham, T. L., & Rosengren, S. (2022). Environmental, Social and Governance (ESG) metrics do not serve services customers: a missing link between sustainability metrics and customer perceptions of social innovation. Journal of Service Management, 33(4–5), 565–577. https://doi.org/10.1108/JOSM-11-2021-0428/FULL/PDF
Albitar, K., Hussainey, K., Kolade, N., & Gerged, A. M. (2020). ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. International Journal of Accounting and Information Management, 28(3), 429–444. https://doi.org/10.1108/IJAIM-09-2019-0108
Alhares, A., Dahkan, A., & Abu-Asi, T. (2022). The effect of financial technology on the sustainability of banks in the gulf cooperation council countries. Corporate Governance and Organizational Behavior Review, 6(4 Special Issue), 359–373. https://doi.org/10.22495/cgobrv6i4sip16
Alkayed, H., Yousef, I., Hussainey, K., & Shehadeh, E. (2024). The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions. Journal of Applied Accounting Research, 25(2), 279–297. https://doi.org/10.1108/JAAR-12-2022-0345
Amir, A.-Z., & Serafeim, G. (2018). Why and how investors use ESG information: Evidence from a global survey. Financial Analysts Journal, 74(3), 87–103. https://doi.org/10.2469/faj.v74.n3.2
Arif, M., Sajjad, A., Farooq, S., Abrar, M., & Joyo, A. S. (2020). The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures. Corporate Governance (Bingley), 21(3), 497–514. https://doi.org/10.1108/CG-06-2020-0243
Baas, J., Schotten, M., Plume, A., Côté, G., & Karimi, R. (2020). Scopus as a curated, high-quality bibliometric data source for academic research in quantitative science studies. Quantitative Science Studies, 1(1), 377–386. https://doi.org/10.1162/qss_a_00019
Bamahros, H. M., Alquhaif, A., Qasem, A., Wan-Hussin, W. N., Thomran, M., Al-Duais, S. D., Shukeri, S. N., & Khojally, H. M. A. (2022). Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market. Sustainability (Switzerland), 14(10). https://doi.org/10.3390/su14106202
Baran, M., Kuźniarska, A., Makieła, Z. J., Sławik, A., & Stuss, M. M. (2022). Does ESG Reporting Relate to Corporate Financial Performance in the Context of the Energy Sector Transformation? Evidence from Poland. Energies, 15(2). https://doi.org/10.3390/en15020477
Bonetti, L., Lai, A., & Stacchezzini, R. (2023). Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports. Utilities Policy, 84. https://doi.org/10.1016/J.JUP.2023.101649
Broadstock, D. C., Chan, K., Cheng, L. T. W., & Wang, X. (2021). The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China. Finance Research Letters, 38. https://doi.org/10.1016/j.frl.2020.101716
Buallay, A. (2020). Sustainability reporting and firm’s performance: Comparative study between manufacturing and banking sectors. International Journal of Productivity and Performance Management, 69(3), 431–445. https://doi.org/10.1108/IJPPM-10-2018-0371
Buallay, A., Fadel, S. M., Alajmi, J., & Saudagaran, S. (2020). Sustainability reporting and bank performance after financial crisis: Evidence from developed and developing countries. Competitiveness Review, 31(4), 747–770. https://doi.org/10.1108/CR-04-2019-0040
Castaño, L. E. V., Perdomo-Ortiz, J., & Pedraza, C. E. (2021). Responsabilidad social empresarial en empresas de la industria colombiana: una aproximación comprensiva. Revista Venezolana de Gerencia, 26(95), 918–942. https://doi.org/10.52080/RVGLUZ.27.95.29
Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1–23. https://doi.org/10.1002/smj.2131
Cucović, A., Kryeziu, B., & Berisha, A. (2023). The Impact of Visa Liberalization on Economic Opportunities, Living Conditions and Quality of Life in Kosovo. International Journal of Sustainable Development and Planning, 18(12), 4005–4013. https://doi.org/10.18280/ijsdp.181231
Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms’ information disclosure? Corporate Social Responsibility and Environmental Management, 29(5), 1214–1230. https://doi.org/10.1002/CSR.2265
Dicuonzo, G., Donofrio, F., Iannuzzi, A. P., & Dell’Atti, V. (2022). The integration of sustainability in corporate governance systems: an innovative framework applied to the European systematically important banks. International Journal of Disclosure and Governance, 19(3), 249–263. https://doi.org/10.1057/s41310-021-00140-2
Erna, H. (2020). Business Strategy, Corporate Governance and Sustainability Reporting: An Analysis of the Fit Contingency Approach. The Journal of Asian Finance, Economics and Business, 7(12), 761–771. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.761
Fakoya, M. B., & Malatji, S. E. (2020). Integrating ESG factors in investment decisions by mutual fund managers: A case of selected Johannesburg Stock Exchange-listed companies. Investment Management and Financial Innovations, 17(4), 258–270. https://doi.org/10.21511/imfi.17(4).2020.23
Ferrada, L. R., Vega, M., Orozco-Toro, J. A., & Ávila, C. (2023). The sdgs in sustainability reports among companies in ecuador, colombia, and chile. Contratexto, 40, 117–147. https://doi.org/10.26439/contratexto2023.n40.6440
Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance and Investment, 5(4), 210–233. https://doi.org/10.1080/20430795.2015.1118917
Gamal, L., Wahba, H., & Correia, M. D. R. (2022). Corporate sustainability performance throughout the firm life cycle: Case of Egypt. Corporate Governance and Organizational Behavior Review, 6(1). https://doi.org/10.22495/CGOBRV6I1P6
García-Machado, J. J., Papa, M., & Carrassi, M. (2023). The influence of the beliefs of Italian and Spanish managers in their engagement in sustainability reporting. Discover Sustainability, 4(1). https://doi.org/10.1007/s43621-023-00171-5
Gardazi, S. S. N., Hassan, A. F. S., & Johari, J. B. (2020). Board of Directors Attributes and Sustainability Performance in the Energy Industry. The Journal of Asian Finance, Economics and Business, 7(12), 317–328. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.317
Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66. https://doi.org/10.1016/j.jcorpfin.2021.101889
Gu, Y., Katz, S., Wang, X., Vasarhelyi, M., & Dai, J. (2024). Government ESG reporting in smart cities. International Journal of Accounting Information Systems, 54. https://doi.org/10.1016/j.accinf.2024.100701
Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance and Investment, 12(1), 214–237. https://doi.org/10.1080/20430795.2021.1964813
Hernández, S., Lucía, B., Sánchez, R., & Loecelia Guadalupe, M. (2019). Sostenibilidad de las cadenas de suministro humanitarias: perspectivas y desafíos. Revista Venezolana de Gerencia , 24, 131–150.
Ismail, A. M., & Latiff, I. H. M. (2019). Board Diversity and Corporate Sustainability Practices: Evidence on Environmental, Social and Governance (ESG) Reporting. International Journal of Financial Research, 10(3). https://doi.org/10.5430/IJFR.V10N3P31
Jo, H., & Harjoto, M. A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics, 103(3), 351–383. https://doi.org/10.1007/s10551-011-0869-y
Kaplan, R. S., & Ramanna, K. (2021). Accounting for Climate Change: The first rigorous approach to ESG reporting. Harvard Business Review, 2021-Novem, 120–131.
Karami, M., & Madlener, R. (2023). Sustainability performance of rural municipalities in Germany. Energy, Sustainability and Society, 13(1). https://doi.org/10.1186/s13705-023-00425-0
Kartal, M. T., Kılıç Depren, S., Pata, U. K., Taşkın, D., & Şavlı, T. (2024). Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index. Financial Innovation, 10(1). https://doi.org/10.1186/s40854-024-00619-1
Kuzey, C., Al-Shaer, H., Karaman, A. S., & Uyar, A. (2023). Public governance, corporate governance and excessive ESG. Corporate Governance (Bingley), 23(7), 1748–1777. https://doi.org/10.1108/CG-01-2023-0028
Lokuwaduge, C. S. D. S., & De Silva, K. M. (2022). ESG Risk Disclosure and the Risk of Green Washing. Australasian Accounting, Business and Finance Journal, 16(1), 146–159. https://doi.org/10.14453/aabfj.v16i1.10
Lorek, E., & Lorek, A. (2023). CREATING A SUSTAINABLE ENERGY SECTOR IN THE CRISIS CONDITIONS AND BUILDING A EUROPEAN GREEN DEAL. Economics and Environment, 86(3), 114–131. https://doi.org/10.34659/eis.2023.86.3.559
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Adams, C. A., & Abhayawansa, S. (2022). Connecting the COVID-19 pandemic, environmental, social and governance (ESG) investing and calls for ‘harmonisation’ of sustainability reporting. Critical Perspectives on Accounting, 82. https://doi.org/10.1016/j.cpa.2021.102309
Akram, H., Li, J., Anser, M. K., Irfan, M., & Watto, W. A. (2023). Assessing the impact of human capital, renewable energy, population growth, economic growth, and climate change policies on achieving the sustainable development goals. Environmental Science and Pollution Research International, 30(56), 119285–119296. https://doi.org/10.1007/s11356-023-30649-8
Aksoy, L., Buoye, A. J., Fors, M., Keiningham, T. L., & Rosengren, S. (2022). Environmental, Social and Governance (ESG) metrics do not serve services customers: a missing link between sustainability metrics and customer perceptions of social innovation. Journal of Service Management, 33(4–5), 565–577. https://doi.org/10.1108/JOSM-11-2021-0428/FULL/PDF
Albitar, K., Hussainey, K., Kolade, N., & Gerged, A. M. (2020). ESG disclosure and firm performance before and after IR: The moderating role of governance mechanisms. International Journal of Accounting and Information Management, 28(3), 429–444. https://doi.org/10.1108/IJAIM-09-2019-0108
Alhares, A., Dahkan, A., & Abu-Asi, T. (2022). The effect of financial technology on the sustainability of banks in the gulf cooperation council countries. Corporate Governance and Organizational Behavior Review, 6(4 Special Issue), 359–373. https://doi.org/10.22495/cgobrv6i4sip16
Alkayed, H., Yousef, I., Hussainey, K., & Shehadeh, E. (2024). The impact of COVID-19 on sustainability reporting: A perspective from the US financial institutions. Journal of Applied Accounting Research, 25(2), 279–297. https://doi.org/10.1108/JAAR-12-2022-0345
Amir, A.-Z., & Serafeim, G. (2018). Why and how investors use ESG information: Evidence from a global survey. Financial Analysts Journal, 74(3), 87–103. https://doi.org/10.2469/faj.v74.n3.2
Arif, M., Sajjad, A., Farooq, S., Abrar, M., & Joyo, A. S. (2020). The impact of audit committee attributes on the quality and quantity of environmental, social and governance (ESG) disclosures. Corporate Governance (Bingley), 21(3), 497–514. https://doi.org/10.1108/CG-06-2020-0243
Baas, J., Schotten, M., Plume, A., Côté, G., & Karimi, R. (2020). Scopus as a curated, high-quality bibliometric data source for academic research in quantitative science studies. Quantitative Science Studies, 1(1), 377–386. https://doi.org/10.1162/qss_a_00019
Bamahros, H. M., Alquhaif, A., Qasem, A., Wan-Hussin, W. N., Thomran, M., Al-Duais, S. D., Shukeri, S. N., & Khojally, H. M. A. (2022). Corporate Governance Mechanisms and ESG Reporting: Evidence from the Saudi Stock Market. Sustainability (Switzerland), 14(10). https://doi.org/10.3390/su14106202
Baran, M., Kuźniarska, A., Makieła, Z. J., Sławik, A., & Stuss, M. M. (2022). Does ESG Reporting Relate to Corporate Financial Performance in the Context of the Energy Sector Transformation? Evidence from Poland. Energies, 15(2). https://doi.org/10.3390/en15020477
Bonetti, L., Lai, A., & Stacchezzini, R. (2023). Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports. Utilities Policy, 84. https://doi.org/10.1016/J.JUP.2023.101649
Broadstock, D. C., Chan, K., Cheng, L. T. W., & Wang, X. (2021). The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China. Finance Research Letters, 38. https://doi.org/10.1016/j.frl.2020.101716
Buallay, A. (2020). Sustainability reporting and firm’s performance: Comparative study between manufacturing and banking sectors. International Journal of Productivity and Performance Management, 69(3), 431–445. https://doi.org/10.1108/IJPPM-10-2018-0371
Buallay, A., Fadel, S. M., Alajmi, J., & Saudagaran, S. (2020). Sustainability reporting and bank performance after financial crisis: Evidence from developed and developing countries. Competitiveness Review, 31(4), 747–770. https://doi.org/10.1108/CR-04-2019-0040
Castaño, L. E. V., Perdomo-Ortiz, J., & Pedraza, C. E. (2021). Responsabilidad social empresarial en empresas de la industria colombiana: una aproximación comprensiva. Revista Venezolana de Gerencia, 26(95), 918–942. https://doi.org/10.52080/RVGLUZ.27.95.29
Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1–23. https://doi.org/10.1002/smj.2131
Cucović, A., Kryeziu, B., & Berisha, A. (2023). The Impact of Visa Liberalization on Economic Opportunities, Living Conditions and Quality of Life in Kosovo. International Journal of Sustainable Development and Planning, 18(12), 4005–4013. https://doi.org/10.18280/ijsdp.181231
Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms’ information disclosure? Corporate Social Responsibility and Environmental Management, 29(5), 1214–1230. https://doi.org/10.1002/CSR.2265
Dicuonzo, G., Donofrio, F., Iannuzzi, A. P., & Dell’Atti, V. (2022). The integration of sustainability in corporate governance systems: an innovative framework applied to the European systematically important banks. International Journal of Disclosure and Governance, 19(3), 249–263. https://doi.org/10.1057/s41310-021-00140-2
Erna, H. (2020). Business Strategy, Corporate Governance and Sustainability Reporting: An Analysis of the Fit Contingency Approach. The Journal of Asian Finance, Economics and Business, 7(12), 761–771. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.761
Fakoya, M. B., & Malatji, S. E. (2020). Integrating ESG factors in investment decisions by mutual fund managers: A case of selected Johannesburg Stock Exchange-listed companies. Investment Management and Financial Innovations, 17(4), 258–270. https://doi.org/10.21511/imfi.17(4).2020.23
Ferrada, L. R., Vega, M., Orozco-Toro, J. A., & Ávila, C. (2023). The sdgs in sustainability reports among companies in ecuador, colombia, and chile. Contratexto, 40, 117–147. https://doi.org/10.26439/contratexto2023.n40.6440
Friede, G., Busch, T., & Bassen, A. (2015). ESG and financial performance: aggregated evidence from more than 2000 empirical studies. Journal of Sustainable Finance and Investment, 5(4), 210–233. https://doi.org/10.1080/20430795.2015.1118917
Gamal, L., Wahba, H., & Correia, M. D. R. (2022). Corporate sustainability performance throughout the firm life cycle: Case of Egypt. Corporate Governance and Organizational Behavior Review, 6(1). https://doi.org/10.22495/CGOBRV6I1P6
García-Machado, J. J., Papa, M., & Carrassi, M. (2023). The influence of the beliefs of Italian and Spanish managers in their engagement in sustainability reporting. Discover Sustainability, 4(1). https://doi.org/10.1007/s43621-023-00171-5
Gardazi, S. S. N., Hassan, A. F. S., & Johari, J. B. (2020). Board of Directors Attributes and Sustainability Performance in the Energy Industry. The Journal of Asian Finance, Economics and Business, 7(12), 317–328. https://doi.org/10.13106/JAFEB.2020.VOL7.NO12.317
Gillan, S. L., Koch, A., & Starks, L. T. (2021). Firms and social responsibility: A review of ESG and CSR research in corporate finance. Journal of Corporate Finance, 66. https://doi.org/10.1016/j.jcorpfin.2021.101889
Gu, Y., Katz, S., Wang, X., Vasarhelyi, M., & Dai, J. (2024). Government ESG reporting in smart cities. International Journal of Accounting Information Systems, 54. https://doi.org/10.1016/j.accinf.2024.100701
Hasan, A., Hussainey, K., & Aly, D. (2022). Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance and Investment, 12(1), 214–237. https://doi.org/10.1080/20430795.2021.1964813
Hernández, S., Lucía, B., Sánchez, R., & Loecelia Guadalupe, M. (2019). Sostenibilidad de las cadenas de suministro humanitarias: perspectivas y desafíos. Revista Venezolana de Gerencia , 24, 131–150.
Ismail, A. M., & Latiff, I. H. M. (2019). Board Diversity and Corporate Sustainability Practices: Evidence on Environmental, Social and Governance (ESG) Reporting. International Journal of Financial Research, 10(3). https://doi.org/10.5430/IJFR.V10N3P31
Jo, H., & Harjoto, M. A. (2011). Corporate Governance and Firm Value: The Impact of Corporate Social Responsibility. Journal of Business Ethics, 103(3), 351–383. https://doi.org/10.1007/s10551-011-0869-y
Kaplan, R. S., & Ramanna, K. (2021). Accounting for Climate Change: The first rigorous approach to ESG reporting. Harvard Business Review, 2021-Novem, 120–131.
Karami, M., & Madlener, R. (2023). Sustainability performance of rural municipalities in Germany. Energy, Sustainability and Society, 13(1). https://doi.org/10.1186/s13705-023-00425-0
Kartal, M. T., Kılıç Depren, S., Pata, U. K., Taşkın, D., & Şavlı, T. (2024). Modeling the link between environmental, social, and governance disclosures and scores: the case of publicly traded companies in the Borsa Istanbul Sustainability Index. Financial Innovation, 10(1). https://doi.org/10.1186/s40854-024-00619-1
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Publicado
2024-09-20
Cómo citar
Saavedra Najar, R. A., González, L. D., & Abril Teatin, J. A. (2024). Reportes y dimensiones de la sostenibilidad corporativa. Un análisis bibliométrico. Revista Venezolana De Gerencia, 29(108), 1726-1743. https://doi.org/10.52080/rvgluz.29.108.16
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