摘要
文章以CNKI数据库中2010—2021年的1287篇企业社会责任信息披露研究文献为样本数据,运用CiteSpace V软件绘制科学知识图谱,梳理了国内企业社会信息披露的研究进展。通过分析关键词聚类关系和演进趋势发现:我国企业社会责任信息披露研究聚焦于“社会责任”“信息披露”“企业社会责任报告”“企业社会环境信息披露”“环境会计”;前沿方向主要为矿业企业等与碳排放相关的重工业企业社会责任信息披露、企业社会责任信息披露与公司战略以及环境会计信息披露。
This paper uses CiteSpace V software to draw a scientific knowledge graph with 1287 research documents on corporate social responsibility information disclosure in CNKI database from 2010 to 2021 as sample data,to sorts out the research progress of domestic corporate social information disclosure.By analyzing the cluster relationship and evolution trend of keywords,it is found that the research on domestic corporate social responsibility information disclosure focuses on“social responsibility”“information disclosure”“corporate social responsibility report”“corporate social and environmental information disclosure”“environmental accounting”;the frontier direction is mainly for mining enterprises and other heavy industry related to carbon emissions,corporate social responsibility information disclosure,corporate social responsibility information disclosure and corporate strategy,and environmental accounting information disclosure.
作者
于跃洋
YU Yueyang(Hubei University of Economics,Wuhan 430205,China)
出处
《现代信息科技》
2023年第2期123-126,130,共5页
Modern Information Technology
