The effect of the board on corporate social responsibility: bibliometric and social network analysis

被引:36
|
作者
Dwekat, Aladdin [1 ,2 ]
Segui-Mas, Elies [3 ]
Tormo-Carbo, Guillermina [3 ]
机构
[1] Univ Politecn Valencia, Valencia, Spain
[2] An Najah Natl Univ, Dept Accounting, Nablus, Palestine
[3] Univ Politecn Valencia, Business Management Res Ctr, CEGEA, Valencia, Spain
来源
关键词
board of directors; corporate social responsibility (CSR); disclosure (CSRD); bibliometric analysis; social network analysis (SNA); SUSTAINABLE DEVELOPMENT; FINANCIAL PERFORMANCE; OF-DIRECTORS; DISCLOSURE EVIDENCE; EMPIRICAL-EVIDENCE; GOVERNANCE; CSR; DETERMINANTS; IMPACT; DIVERSITY;
D O I
10.1080/1331677X.2020.1776139
中图分类号
F [经济];
学科分类号
02 ;
摘要
This is the first study that presents a full picture of the field by using a combination of two methodologies, bibliometric and social network analysis (SNA). Thus, this work maps the knowledge of previous research and suggest new avenues for future research for the relationship between board characteristics and corporate social responsibility (CSR) and CSR disclosure (CSRD). We analysed 242 articles published on Web of Science database (WoS) journals for the period 1992-2019. The results show that board characteristics have a significant impact on CSR literature in terms of citations and high-quality journals. Moreover, the trend of the papers published in the field is increasing in the last five years. Our work clusters the literature according to keywords and draws the primary authors' networks. This study also draws potential future avenues for research in the field in terms of research gaps (governance mechanisms, variables, countries, etc.). Furthermore, our results suggest some potential areas of interest for future political reforms of board of directors' guidelines.
引用
收藏
页码:3580 / 3603
页数:24
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