develop regulations for companies to report theircarbon-related information (Jaggi et al., 2018). Theorganizations are clear that one of the most importantobjectives for companies is to be able to have afavorable carbon performance for the planet, achievingnet carbon emissions. This is a long-term objective andthe first step to achieve it is to achieve homogeneity inthe disclosure of carbon emissions (Córdova-Román etal., 2021).

Method

The objective of this work is to represent through aseries of bibliometric analyzes the knowledge that hasbeen generated by the academic community about thecarbon disclosure and the role that the private sector hasplayed in the fight for the reduction of carbon emissions.Through a bibliometric analysis, the evolution ofknowledge in a specific area or field can be captured ina brief and limited way, using quantitative bibliometrictools and content analysis.

Bibliometrics applies statistical methods to the studyof scientific activity in a research field (Zupic & Čater,2015). Bibliometric analysis combines two mainprocedures: performance analysis and scientificmapping. In the performance analysis, indicators aremainly seen that provide valuable information on theimpact of the topic to be investigated through various

types of analysis (e.g., frequency of words, citationanalysis, count of publications per unit of analysis, etc.)(Pizzi et al., 2020). On the other hand, scientificmapping is mainly based on first- and second-generationrelationship indicators and provides a spatialrepresentation of how the elements of the bibliometricanalysis are related to each other.

In the present analysis, the production per year, themost cited authors, the most cited papers and the mostcited journals were used. These analyzes are the onesthat were most appreciated during the course taught bycolleagues from the Doctorate in AdministrativeSciences. The main tools to obtain these indicators andmaps were the VOSviewer software program (Van Eck& Waltman, 2010) and the biblioshiny in RStudio (Aria& Cuccurullo, 2017). The graphics represent a networkof elements through circles, the size of which variesaccording to the importance of the element. The spatialposition of the circles and the different colors are used togroup the elements.

Descriptive results of the bibliometric analysis.

Through the present bibliometric analysis, it has beenpossible to better clarify the trend of the study in carbondisclosure by social science researchers, concerned withproviding theoretical and practical implications toimprove economic and sustainable development.

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

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