企业社会责任信息披露的知识图谱可视化分析

基于知识图谱理论,运用可视化软件CiteSpace V对企业社会责任信息披露领域2004-2019年2 246篇文献进行统计分析,从时间、地区、机构和期刊等方面研究企业社会责任信息披露文献的分布情况;分析共被引文献和重点文献,梳理企业社会责任信息披露研究的知识基础和发展脉络;通过对关键词和突现词的分析总结该领域的研究热点和前沿,得出研究重点为绩效、公司治理和可持续性等方面,前沿主要为披露质量、新的影响因素、盈利质量和保证申明。

Visual Analysis on Knowledge Map of Information Disclosure of Corporate Social Responsibility

Based on the knowledge map theory,this paper adopted the visualization software CiteSpace V to conduct statistical analysis of 2246 articles in the field of information disclosure of corporate social responsibility(CSR)from 2004 to 2019,to study the distribution of CSR information disclosure literature from aspects of time,region,institution and journals;to analyze all cited literature and the keys for sorting out the knowledge base and development context of CSR information disclosure research.Through analyzing and summarizing the keywords and emerging words of the research hotspots and frontiers in this field,the study found that the research of CSR information disclosure focused on performance,corporate governance and sustainability;the frontiers were mainly disclosure quality,new influencing factors,profit quality and guarantee declaration.