LITERATURE MAPPING AND COLLABORATION IN SUSTAINABILITY REPORTING

Sustainability reports are the primary form of non-financial information disclosure, which has driven a significant increase in research on this topic over the past decade, along with other concepts related to Corporate Social Responsibility. In this con-text, bibliometric studies have made substantial contributions to the scientific community by providing a structured and systematic overview of scientific production, facilitating understanding and even highlighting potential future research directions. The main objective of this study is to conduct a retrospective bibliometric analysis of the scientific production related to sustainability reporting. To this end, all articles published on the Web of Science platform from 1975 to 2022 were processed. The resulting analyses include the number of articles and citations, leading authors and journals, institutions, countries, and keyword co-occurrence. Among the most notable findings is the high volume of studies on sustainability reporting, reflected in the number of publications (2,050 articles) and citations (57,456 citations). Additionally, Clarkson emerged as the most influential author, while García Sánchez was identified as the most prolific in terms of total publications. It is also noteworthy that many of the most productive institutions are based in Spain, with the Association of Northern England Universities being one of the most productive, although the University of London ranks as the most influential.