Employee-Related Disclosure: A Bibliometric Review

Albertina Paula Monteiro, Beatriz Aibar-Guzmán, María Garrido-Ruso and Cristina Aibar-Guzmán
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Albertina Paula Monteiro: Porto Accounting and Business School, Polytechnic of Porto, 4465-004 Matosinhos, Portugal
Beatriz Aibar-Guzmán: Department of Financial Economics and Accounting, University of Santiago de Compostela, 15782 Santiago de Compostela, Spain
María Garrido-Ruso: Department of Financial Economics and Accounting, University of Santiago de Compostela, 15782 Santiago de Compostela, Spain
Cristina Aibar-Guzmán: Department of Financial Economics and Accounting, University of Santiago de Compostela, 15782 Santiago de Compostela, Spain

Sustainability, 2021, vol. 13, issue 10, 1-38

Abstract: Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.

Keywords: employee-related disclosure; human resource reporting; corporate social responsibility; literature review; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:13:y:2021:i:10:p:5342-:d:551988

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