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Abstract：
In recent years, the corporate social responsibility (CSR) report has gained strategic importance within organizations, especially after the development of strategies and different international regulations, such as the Global Compact and the United Nations\' 2030 Agenda or Directive 2014/95/EU. This, together with the boom in CSR research and business management, has given rise to heterogeneity in the conceptualization and management of CSR report. Consequently, this research study proposes a bibliometric and systematic analysis of 4966 research articles, available in the Scopus repository and published during the period of 2001-2021, to improve the conceptualization and management of CSR communication. The documents analyzed were research articles that included concepts such as CSR, communication, and reporting in the title, abstract and keywords and that were published in the 21st century. The results show an exponential growth in scientific production in recent years, coinciding with the development of strategies and international regulations, and with a high percentage of authors, institutions and countries coming from the European Union. Additionally, the main characteristics of the research are obtained alongside data on the most productive authors, institutions, journals, and countries, in addition to information about their international cooperation networks. Finally, the results present the most relevant contributions in regard to the four research topics detected, namely: (a) accountability; (b) disclosure of performance; (c) management of the organization; (d) corporate strategy; and (e) corporate reputation. These results indicate a broad multidisciplinarity of this line of research. Finally, future lines of research that can contribute to improving or expanding the current findings in this research area are established.
摘要：
近年来,企业社会责任(CSR)报告在组织中获得了战略重要性，特别是在战略和不同的国际规则制定之后，例如《全球契约》和《联合国2030年议程》或指令2014/95/EU。这个,加上企业社会责任研究和企业管理的繁荣，在企业社会责任报告的概念化和管理方面产生了异质性。因此,本研究对4966篇研究文章进行了文献计量和系统分析，在Scopus存储库中提供，并在2001-2021年期间发布，以改善CSR沟通的概念化和管理。分析的文件是研究文章，其中包括诸如企业社会责任，通信,并在标题中报告，摘要和关键词，在21世纪出版。结果表明，近年来科学生产呈指数级增长，与战略和国际法规的发展相吻合，作者比例很高，来自欧盟的机构和国家。此外,研究的主要特征是与最有生产力的作者的数据一起获得的，机构,期刊,和国家,除了有关其国际合作网络的信息。最后,结果显示了与检测到的四个研究课题最相关的贡献，即：(a)问责制；(b)业绩披露；(c)组织管理；(d)公司战略；(e)公司声誉。这些结果表明，这条研究路线具有广泛的多学科性。最后,建立了未来的研究路线，可以有助于改善或扩大该研究领域的当前发现。
