Fig. 1. Bibliographic map of a sample of scientific articles devoted to the theories of information disclosure in non-financia reporting and indexed in the SCOPUS as of July 15, 2022. Source: made by the authors using VOSviewer. In order to identify the adequate connections between the selected theories and non-financial reporting, at the next stage of the research, a linguistic analysis of the selected 974 publications was carried out using VOSviewer and a preliminary combination of identical keywords that appeared in the singular and plural, abbreviations and phrases in the British and American English, as well as a shingle search option for keywords with at least 15 mentions. As a result of these actions, a sample of 44 keywords was formed, which was used to build a bibliographic map (Fig. 1) and clusters (Table 2) of the total set of selected terms. Source: designed by the authors using the tools of the SCOPUS. Note: * — “corporate disclosure” OR “CSR reporting” OF CSR disclosure” OR “environmental disclosure” OR “integrated reporting” OR “non-financial information” OR “non-financial reporting” OR “sustainability reporting” OR “sustainability disclosure” OR “voluntary disclosure”. Table 1. Criteria and parameters for selecting scientific articles devoted to the theories of information disclosure in non-financia reporting and placed in the SCOPUS as of July 15, 2022. Fig. 2. The system of principles for preparing non-financial reporting. Source: designed by the authors.
