{"id":"https://openalex.org/W3195986313","doi":"https://doi.org/10.1002/csr.2195","title":"The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting","display_name":"The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting","publication_year":2021,"publication_date":"2021-08-22","ids":{"openalex":"https://openalex.org/W3195986313","doi":"https://doi.org/10.1002/csr.2195","mag":"3195986313"},"language":"en","primary_location":{"id":"doi:10.1002/csr.2195","doi":"https://doi.org/10.1002/csr.2195","is_oa":false,"landing_page_url":"https://doi.org/10.1002/csr.2195","pdf_url":null,"source":{"id":"https://openalex.org/S12818680","display_name":"Corporate Social Responsibility and Environmental Management","issn_l":"1535-3958","issn":["1535-3958","1535-3966"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Social Responsibility and Environmental Management","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5022139059","display_name":"Valentina Minutiello","orcid":"https://orcid.org/0000-0002-5884-341X","observed_orcids":["https://orcid.org/0000-0002-5884-341X"]},"institutions":[{"id":"https://openalex.org/I2802304065","display_name":"University Carlo Cattaneo","ror":"https://ror.org/045x2ah69","country_code":"IT","type":"education","lineage":["https://openalex.org/I2802304065"]}],"countries":["IT"],"is_corresponding":true,"raw_author_name":"Valentina Minutiello","raw_affiliation_strings":["School of Economics and Management, Carlo Cattaneo University (LIUC), Castellanza, Italy"],"raw_orcid":"https://orcid.org/0000-0002-5884-341X","affiliations":[{"raw_affiliation_string":"School of Economics and Management, Carlo Cattaneo University (LIUC), Castellanza, Italy","institution_ids":["https://openalex.org/I2802304065"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5055097412","display_name":"Patrizia Tettamanzi","orcid":"https://orcid.org/0000-0002-3871-4397","observed_orcids":["https://orcid.org/0000-0002-3871-4397"]},"institutions":[{"id":"https://openalex.org/I2802304065","display_name":"University Carlo Cattaneo","ror":"https://ror.org/045x2ah69","country_code":"IT","type":"education","lineage":["https://openalex.org/I2802304065"]}],"countries":["IT"],"is_corresponding":false,"raw_author_name":"Patrizia Tettamanzi","raw_affiliation_strings":["School of Economics and Management, Carlo Cattaneo University (LIUC), Castellanza, Italy"],"raw_orcid":"https://orcid.org/0000-0002-3871-4397","affiliations":[{"raw_affiliation_string":"School of Economics and Management, Carlo Cattaneo University (LIUC), Castellanza, Italy","institution_ids":["https://openalex.org/I2802304065"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5022139059"],"corresponding_institution_ids":["https://openalex.org/I2802304065"],"apc_list":{"value":3000,"currency":"USD","value_usd":3000},"apc_paid":null,"fwci":12.3365,"has_fulltext":false,"cited_by_count":121,"citation_normalized_percentile":{"value":0.9859618,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":99,"max":100},"biblio":{"volume":"29","issue":"1","first_page":"1","last_page":"18"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0007999999797903001,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":0.000699999975040555,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.8870000243186951},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8360000252723694},{"id":"https://openalex.org/keywords/integrated-reporting","display_name":"integrated reporting","score":0.9990000128746033},{"id":"https://openalex.org/keywords/research-trends","display_name":"research trends","score":0.7720000147819519},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.34200000762939453}],"concepts":[{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.8712955117225647},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.682983934879303},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6470924615859985},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.6282245516777039},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6130334138870239},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.5979247689247131},{"id":"https://openalex.org/C2779055846","wikidata":"https://www.wikidata.org/wiki/Q7940976","display_name":"Voluntary disclosure","level":2,"score":0.5818435549736023},{"id":"https://openalex.org/C2776359362","wikidata":"https://www.wikidata.org/wiki/Q2145286","display_name":"Representation (politics)","level":3,"score":0.4654828608036041},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.4390449523925781},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.43808290362358093},{"id":"https://openalex.org/C9652623","wikidata":"https://www.wikidata.org/wiki/Q190109","display_name":"Field (mathematics)","level":2,"score":0.4314113259315491},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.43024295568466187},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.35571524500846863},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.3258652985095978},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.22112298011779785},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.18822124600410461},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.08842718601226807},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.08420181274414062},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C202444582","wikidata":"https://www.wikidata.org/wiki/Q837863","display_name":"Pure mathematics","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C36289849","wikidata":"https://www.wikidata.org/wiki/Q34749","display_name":"Social science","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1002/csr.2195","doi":"https://doi.org/10.1002/csr.2195","is_oa":false,"landing_page_url":"https://doi.org/10.1002/csr.2195","pdf_url":null,"source":{"id":"https://openalex.org/S12818680","display_name":"Corporate Social Responsibility and Environmental Management","issn_l":"1535-3958","issn":["1535-3958","1535-3966"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Corporate Social Responsibility and Environmental Management","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":94,"referenced_works":["https://openalex.org/W207353476","https://openalex.org/W579627083","https://openalex.org/W1246927964","https://openalex.org/W1424846356","https://openalex.org/W1480084697","https://openalex.org/W1498422751","https://openalex.org/W1505575389","https://openalex.org/W1506593051","https://openalex.org/W1517876957","https://openalex.org/W1521478692","https://openalex.org/W1554598819","https://openalex.org/W1558682892","https://openalex.org/W1560653061","https://openalex.org/W1562463929","https://openalex.org/W1739227494","https://openalex.org/W1860277939","https://openalex.org/W1907621145","https://openalex.org/W1976060236","https://openalex.org/W1976283873","https://openalex.org/W1979491143","https://openalex.org/W1986466391","https://openalex.org/W1987754640","https://openalex.org/W1995861785","https://openalex.org/W2017403239","https://openalex.org/W2021573376","https://openalex.org/W2032528427","https://openalex.org/W2042769696","https://openalex.org/W2045313021","https://openalex.org/W2047427545","https://openalex.org/W2050984758","https://openalex.org/W2056559431","https://openalex.org/W2056611835","https://openalex.org/W2056960121","https://openalex.org/W2062536025","https://openalex.org/W2072237339","https://openalex.org/W2076473563","https://openalex.org/W2081780825","https://openalex.org/W2083676709","https://openalex.org/W2107974152","https://openalex.org/W2110137116","https://openalex.org/W2132218857","https://openalex.org/W2150220236","https://openalex.org/W2155046806","https://openalex.org/W2162071038","https://openalex.org/W2164856000","https://openalex.org/W2260215984","https://openalex.org/W2273625363","https://openalex.org/W2276112483","https://openalex.org/W2283698475","https://openalex.org/W2284190585","https://openalex.org/W2408522658","https://openalex.org/W2462909006","https://openalex.org/W2474335672","https://openalex.org/W2490029281","https://openalex.org/W2497555906","https://openalex.org/W2523365977","https://openalex.org/W2538402389","https://openalex.org/W2548679540","https://openalex.org/W2561663384","https://openalex.org/W2612083024","https://openalex.org/W2749803758","https://openalex.org/W2782750025","https://openalex.org/W2795288832","https://openalex.org/W2807479664","https://openalex.org/W2808023833","https://openalex.org/W2885640846","https://openalex.org/W2888245595","https://openalex.org/W2908546562","https://openalex.org/W2916311847","https://openalex.org/W2945469201","https://openalex.org/W2951709229","https://openalex.org/W2963085783","https://openalex.org/W2971513893","https://openalex.org/W2975506549","https://openalex.org/W2994723423","https://openalex.org/W2995204751","https://openalex.org/W2997752214","https://openalex.org/W3007782258","https://openalex.org/W3012294599","https://openalex.org/W3013332262","https://openalex.org/W3017073171","https://openalex.org/W3021500312","https://openalex.org/W3021916629","https://openalex.org/W3022330491","https://openalex.org/W3025672635","https://openalex.org/W3033206516","https://openalex.org/W3045819671","https://openalex.org/W3088046011","https://openalex.org/W3092543135","https://openalex.org/W3094190524","https://openalex.org/W3121777248","https://openalex.org/W3124537702","https://openalex.org/W3152448956","https://openalex.org/W4211244701"],"related_works":["https://openalex.org/W3204496795","https://openalex.org/W4205127135","https://openalex.org/W4415560222","https://openalex.org/W4383092671","https://openalex.org/W4200005130","https://openalex.org/W4404367743","https://openalex.org/W2782750025","https://openalex.org/W4317939400","https://openalex.org/W3214202765","https://openalex.org/W4398265004"],"abstract_inverted_index":{"Abstract":[0],"The":[1],"disclosure":[2,20,79,100],"quality":[3,80,95],"of":[4,27,70,77,81,90,96],"Integrated":[5],"Reporting":[6,10],"(IR)":[7],"and":[8,30,43,83,98,101,119],"Sustainability":[9],"(SR)":[11],"is":[12,21,45,64],"considered":[13],"a":[14,24,36,58,110,125],"relevant":[15],"research":[16,72,104],"topic":[17,42,76],"because":[18],"high\u2010quality":[19],"associated":[22],"with":[23],"better":[25],"representation":[26],"firms'":[28],"performance":[29],"value":[31],"creation":[32],"process.":[33],"However,":[34],"only":[35],"few":[37],"studies":[38],"have":[39,51],"addressed":[40],"this":[41,56,107],"there":[44],"no":[46],"clear":[47],"knowledge":[48],"as":[49,124],"they":[50],"shown":[52],"conflicting":[53],"findings.":[54],"In":[55],"paper,":[57],"systematic":[59],"literature":[60],"network":[61],"analysis":[62,118],"(SLNA)":[63],"applied":[65],"to":[66,115],"analyze":[67],"the":[68,71,75,78,87,91,94,117],"evolution":[69],"field":[73],"on":[74,93],"IR":[82,97],"SR.":[84],"Findings":[85],"show":[86],"actual":[88],"state":[89],"art":[92],"SR":[99],"suggest":[102],"new":[103,111],"trends.":[105],"Moreover,":[106],"study":[108],"applies":[109],"methodology":[112],"called":[113],"SLNA":[114],"perform":[116],"it":[120],"confirms":[121],"its":[122],"goodness":[123],"method":[126],"for":[127],"dynamic":[128],"analysis.":[129]},"counts_by_year":[{"year":2026,"cited_by_count":22},{"year":2025,"cited_by_count":26},{"year":2024,"cited_by_count":35},{"year":2023,"cited_by_count":26},{"year":2022,"cited_by_count":12}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2021-08-30T00:00:00"}
