TRASCENDER, CONTABILIDAD Y GESTIÓN

Graph 1

Production of articles per year

Source: Own elaboration through RStudio.

The first finding that could be found was the way inwhich the subject has grown year after year since its firstappearance in what was in the registry of the dataanalyzed since 2008, with the only exception in 2019,where the documents published regarding it decreased.the previous year, but by 2020 he again propped up theissue. This statement can be better appreciated in graph1.

The period analyzed includes from the year 2008,which was the first year in which a publication aboutcarbon disclosure was registered in social sciences,specifically business, economics, administration, andethics, to the current year, which is 2020. During thisperiod, 178 articles published in different Web of

Science (WOS) journals were analyzed. The averagecitation per article is 19.91 and per year and article is4.31, which shows the way in which this topic isimpacting the scientific community.

The most cited journal in the analysis was BusinessStrategy and The Environment (614), followed byBritish Accounting Review (377), Corporate SocialResponsibility and Environmental Management (314)and European Accounting Review (307) (Table 1)which represent 51.6% of the total citations, which were3,123, a fact that allows us to see that much of thediscussion on carbon disclosure focuses on them. Thedensity analysis of the journals is represented in Figure1.

Vol. 7, núm. 21 / septiembre – diciembre del 2022

Cumpean, J., Briseño, A., y Zorrilla Del Castillo, A. L.

147

DOI: https://doi.org/10.36791/tcg.v7i21sept-dic.178Pp. 143-165