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. 2023 Jul 23;9(8):e18510. doi: 10.1016/j.heliyon.2023.e18510

Table 9.

Analysis of Cluster 3: Sustainability reporting and Global Reporting Initiative.

Top keywords Cluster central theme TP TC TC/TP Top three cited publications, key focus, and citations SDG mappings
sustainability reporting
corporate social responsibility
global reporting initiative
environmental reporting
corporate governance
content analysis
integrated reporting
disclosure
legitimacy theory
non-financial reporting		 sustainability reporting, global reporting initiative 824 14938 18.1 Hahn, R., (2013)
Determinants of SR
TC = 658
Milne, M.J., (2013)
GRI
TC = 587
Roca, L.C., (2012)
Indicators in SR
TC = 370		 Image 11
Image 11
Image 11

Note: TC = Total Citations; TP = Total Publications; TC/TP = Total Citations/Total Publications.