Board of Directors and Corporate Social Reporting: A Systematic Literature Network Analysis

Giovanna Afeltra, Alireza Alerasoul and Berto Usman

Accounting in Europe, 2022, vol. 19, issue 1, 48-77

Abstract: Over the last decade, the body of literature on the relationship between corporate governance mechanisms (board composition and its characteristics) and ‘corporate social reporting’ has seen increasing attention from academics. However, no significant studies attempt to systematise the body of literature highlighting the advancement of knowledge in this field. The main objective of this study is to identify the flow of knowledge in this area by applying a chronological approach to the traditional Systematic Literature Review (SLR), which is called Systematic Literature Network Analysis (SLNA). We found 21 papers that constitute the Main Path of knowledge and four clusters from the co-occurrence analysis of authors’ keywords: i) ‘The influencing factors of social disclosure’; ii) ‘Assurance practices and CSR reporting’; iii) ‘Integrated reporting and Sustainability reporting’; iv) ‘The relationship between intellectual capital disclosure and corporate governance’; v) ‘The relevant theories.’ Finally, future avenues of research are suggested.

Date: 2022
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DOI: 10.1080/17449480.2021.1979609

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