The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information or the analysis of research paradigms. This article reviews the research on social accounting disclosure and tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? The search for articles to be included in the literature review was performed through the Web of Science. The 126 articles obtained were later analyzed using Bibliometrix software. Results expose the growing interest in this theme and identify three distinct research lines (three clusters): Cluster 1—Social accounting disclosures, Cluster 2—Legitimacy vs. disclosure of social accounting, and Cluster 3—Motivations for disclosure of social accounting. The main contribute of this article resides, on the one hand, in the fact that no literature review articles have been found that include the theme of the disclosure of information on social accounting and, on the other hand, the treatment of data has been done with innovative software, an R package for bibliometric and co-citation analysis called Bibliometrix. As well as mapping the literature, another theoretical contribution of this study was identifying the main research approaches used in the studies. Within the paradigmatic plurality of social accounting research, the results suggest that social accounting research can also be critically addressed when addressing the sustainability challenges posed by climate change or carbon emissions, among many other aspects. This study is, to our knowledge, the first bibliometric review done about social accounting information disclosure.

中文翻译：

---

社会会计信息传播：文献计量学回顾

近几十年来有关可持续发展问题的讨论引起了新的会计层面：社会会计。当前，这个问题仍然是一个新兴的主题。尽管有一些研究和文献综述，但都没有包括社会会计信息的披露或研究范式的分析。本文回顾了有关社会会计披露的研究，并试图回答以下研究问题：遵循了哪些研究流？使用了哪些理论和研究范式？通过Web of Science对要纳入文献综述的文章进行了搜索。后来使用Bibliometrix软件分析了获得的126条文章。结果揭示了对此主题的浓厚兴趣，并确定了三个不同的研究领域（三个类）：类别1-社会会计披露，类别2-社会会计的合法性与披露，以及类别3-社会会计披露的动机。这篇文章的主要贡献在于，一方面，没有发现任何文献综述文章包含有关社会会计信息披露的主题，另一方面，已经完成了对数据的处理。借助创新软件，一个用于书目计量和引文分析的R软件包Bibliometrix。除了整理文献资料外，这项研究的另一个理论贡献是确定了研究中使用的主要研究方法。在社会会计研究的范式多元化中，结果表明，在应对气候变化或碳排放等诸多可持续性挑战时，社会会计研究也可以得到严格解决。就我们所知，这项研究是有关社会会计信息披露的第一个文献计量学综述。