Aibar Guzmán, BeatrizGarcía Sánchez, Isabel MaríaMonteiro, Albertina Paula Moreira2022-09-302022http://hdl.handle.net/10347/29301The social accountings functions are associated with the preparation and disclosure of information on the companys performance related to environmental and social aspects, to support stakeholders decision-making. This research carries out a bibliometric analysis of the papers specifically focused on employee-related disclosure published in journals indexed on the Web of Science database over the last two decades to provide an overview of the state-of-the-art of research on this topic. Then, the relationship between social performance and social reporting, as well as the influence of women managers in both social information disclosure and its relationship with social performance are analyzed for a sample of 1,243 listed multinational firms whose corporate information is available in the Thompson Reuters EIKON database over the period 2013-2017.engAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://creativecommons.org/licenses/by-nc-nd/4.0/Social accountingbibliometric analysishuman rightscorporate social responsibilityinformation inductance effectgender diversityMaterias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530301 Contabilidad financieraMaterias::Investigación::53 Ciencias económicas::5303 Contabilidad económica::530399 Otras (Responsabilidade Social Corporativa)doctoral thesisopen access