NON-FINANCIAL REPORTING: A BIBLIOMETRIC REVIEW OF THE PAST DECADE
Accounting department, Doctoral School of Economic Science and Business Administration, West University of Timișoara, Timișoara, Romania
Abstract: As it is shown in the Web of Science database, non-financial reporting spans from the early studies back in 1988, until nowadays. Its importance in the research field started to grow only in the past decade, as from 1988 till 2012 only 180 publications were issued on this subject. The current paper aims to study the following matters: the evolution of ”sustainability reporting” research field, the most frequently used terms associated with the subject of ”non-financial reporting”, the most interested countries in publishing literature on ”non-financial reporting” and the most cited authors on this matter. To do so, a bibliometric research will be carried on the topic of ”non-financial reporting”, using the VOS Viewer program.
Keywords: bibliometric analysis; non-financial reporting; VOS Viewer; CSR.
