Investigación académica sobre memorias de sostenibilidad: una revisión sistemática de la literatura en español
Bibliographic record
Abstract
In the last two decades there has been a growing contribution to environmental and social accounting from the Spanish and Latin American academic community, both in Spanish and in English - the dominant language in the production and dissemination of this type of specialised academic knowledge. In this extensive academic production, the one related to the issuing of sustainability reports has been the most abundant, due, among other aspects, to the accessibility of this type of voluntary information issued by companies. From a position that is generally peripheral to the central core of knowledge production, this research community seems to have tried to integrate itself into the main trends - conventional and alternative - of academic knowledge production and dissemination, marked by a process of homogenisation. However, there are major gaps in knowledge about the impact of this process. In an attempt to make a contribution in this respect, the aim of this paper is to carry out a systematic review of the academic literature on sustainability reporting carried out in Spanish in recent decades. The study reveals a development of academic production dominated by descriptive, positivist works, published by authors with academic affiliation in Spanish universities and in journals mostly outside the accounting field. En las dos últimas décadas se ha producido una creciente contribución a la contabilidad ambiental y social de la comunidad académica española e hispanoamericana, tanto en español, como en inglés —idioma dominante en la producción y difusión de este tipo de conocimiento académico especializado—. En esta extensa producción académica la relacionada con la emisión de memorias de sostenibilidad ha sido la más abundante, debido entre otros aspectos a la accesibilidad de este tipo de información voluntaria emitida por las empresas. Desde una posición por lo general periférica al núcleo central de producción del conocimiento, esta comunidad parece que ha tratado de integrarse en las principales corrientes —convencionales y alternativas— de producción y difusión de conocimiento académico, marcadas por un proceso de homogeneización. Con todo, existen grandes lagunas de conocimiento sobre la incidencia de este proceso. Tratando de aportar una contribución al respecto, este trabajo tiene como fin realizar una revisión sistemática de la literatura académica sobre memorias de sostenibilidad llevada a cabo en español en las últimas décadas. El estudio constata un desarrollo de la producción académica dominado por trabajos descriptivos, positivistas, publicados por autores con filiación académica en universidades españolas y en revistas mayoritariamente ajenas al ámbito contable.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.031 | 0.052 |
| Meta-epidemiology (narrow) | 0.002 | 0.001 |
| Meta-epidemiology (broad) | 0.004 | 0.002 |
| Bibliometrics | 0.053 | 0.058 |
| Science and technology studies | 0.002 | 0.006 |
| Scholarly communication | 0.013 | 0.008 |
| Open science | 0.003 | 0.004 |
| Research integrity | 0.003 | 0.003 |
| Insufficient payload (model declined to judge) | 0.005 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".