环境信息披露研究主题及其动态演变——基于CiteSpace的知识图谱分析

Research Topics and Dynamic Evolution of Environmental Information Disclosure:Knowledge Mapping Analysis Based on CiteSpace

基于WOS和CSSCI核心数据库历年文献,采用CiteSpace软件绘制国内外环境信息披露研究领域知识图谱,探讨发现,环境信息披露研究主题热点及其动态演变,随着时间的推移,环境信息披露研究越来越受重视:国外研究更注重商业合法性和企业可持续发展主题,国内则主要把重污染行业上市公司作为研究对象,并注重市场化进程的影响。近期的研究前沿表明,国外不断探索环境信息披露与财务绩效的关联性,国内研究则偏向于政治因素和绿色金融方向。

Based on the literature of WOS and CSSCI core databases over the years as the data source,this paper uses CiteSpace to draw the knowledge map of environmental information disclosure research field at home and abroad,and discusses the hot topic of environmental information disclosure research and its dynamic evolution.The research shows that with the passage of time,more and more attention has been paid to the study of environmental information disclosure.Foreign studies pay more attention to business legitimacy and sustainable development of enterprises.In China,the listed companies in heavy polluting industries are taken as the research objects,and the influence of the marketization is emphasized.Recent research frontiers show that foreign countries continue to explore the relationship between environmental information disclosure and financial performance;Domestic studies tend to focus on political factors and green finance.