BEYOND THE NUMBERS: A BIBLIOMETRIC ANALYSIS OF NON-FINANCIAL INFORMATION PRACTICES
BEYOND THE NUMBERS: A BIBLIOMETRIC ANALYSIS OF NON-FINANCIAL INFORMATION PRACTICES

Author(s): Stephan Filser, Matthias Schmuck
Subject(s): Business Economy / Management, Public Administration, Socio-Economic Research
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: sustainability; corporate social responsibility;
Summary/Abstract: Companies whose core business contributes to social grievances or impacts the environment, put their reputation, bottom line, and stock market value at risk, and in extreme cases even threaten their very existence. Studies have shown that environmental and social issues are now significant "non-financial" aspects with an impact on a company value. Dialogue with stakeholders to achieve or improve sustainability performance is an increasingly important factor affecting the risk-opportunity constellation and influencing access to capital and the cost of capital. Therefore, transparency on sustainability factors is increasingly emerging as a success factor in corporate finance. There are different terms around corporate responsibility: Corporate Sustainability (CS), Corporate Social Responsibility (CSR), Corporate Sustainability Reporting (CSR-D), Corporate Citizenship (CC), Environment Social and Governance (ESG), Corporate Social Initiatives (CSI), or simply non-financial (NF). In the absence of internationally uniform definitions, there are even more interpretations of what they entail. A directive of the European Union from June 2022 regarding corporate sustainability reporting obligations might lead to a more standardized way of non-financial reporting methods internationally. This study explores the question of what the above-mentioned concepts mean in terms of content, how they differ and where the respective focal points lie. The aim is therefore to identify the scientific literature indexed in Scopus with the help of a bibliometric analysis as well as to analyze it to identify the most important topics and their weighting on economic sustainability. Another objective is to understand the conceptual structure of the different concepts and to identify the knowledge base for their use in core economic business, i.e., to determine how they are currently used. The originality of this research is that our approach is unique now and the assimilation of the above concepts is a very clear sign of manifestation for sustainable business.

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