Stakeholders in sustainability research: a review of the literature using a topic modeling approach

Emmeli Runesson and Niuosha Samani

Chapter 24 in Research Handbook on Sustainability Reporting, 2024, pp 432-455 from Edward Elgar Publishing

Abstract: This chapter presents a comprehensive bibliometric analysis of accounting publications related to sustainability reporting and stakeholders. We highlight notable journals, methods, and theories in the field. Furthermore, nine major topics were identified using a computerized topic modeling approach, with the CSR and valuation topic leading in both dominance and growing popularity. Papers were also categorized based on their focus on various stakeholder groups, such as capital providers, policymakers, NGOs, and communities. Based on our analysis of both topics and stakeholder groups, investors and valuation are heavily featured in the literature and a still-expanding area of research. As a result of regulatory development, policymakers and the topic of assurance and audits are, however, also gaining traction. Notably, there is also a rise in the prevalence of discussions surrounding public accountability, NGOs, and social values. The chapter underscores the importance of investigating stakeholders’ impact on firm behavior, advocating for empirical studies beyond investor-centric perspectives.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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