Voluntary disclosures on Corporate Social Responsibility (CSR): A bibliometric and systemic analysis

Abstract

The present work makes the selection of a Bibliographic Portfolio (PB) of relevant scientific articles on the state of the issue of voluntary disclosure patterns of environmental and social information by organizations. A bibliometric and systemic analysis was carried out using the Knowledge Development Process- Constructivist (Proknow-C), whereby a PB was obtained, composed of relevant scientific articles aligned with the subject of the present investigation. The bibliometric analysis lists, on the one hand, the journals that publish with greater assiduity in this subject, the articles cited more frequently and the authors of these works. With the systemic analysis the theoretical bases used by the researchers are detected in order to explain their findings, the methodologies, as well as the determinants of voluntary disclosures of information on CRS. For the purposes of each author it was possible to identify the trends on the analysis of CSR disclosure. (Bouten, 2011 and Fifka, 2013). As a result, we list the factors that the authors believe explain CSR disclosure, and develop a set of research questions as a preamble to new research. © 2017. revistaESPACIOS.com.