Corporate reporting through social media: a comprehensive literature review
这篇综述系统分析了136篇同行评审文章，梳理了企业社交媒体披露的研究趋势、地理分布、理论框架、平台偏好及披露主题，为学者和从业者提供了研究现状与未来方向。
Purpose This systematic review aims to comprehensively explore the existing literature on the use of corporate communication within the realm of social media. Design/methodology/approach A total of 136 peer-reviewed journal articles are explored and analysed using both performance and bibliometric analysis. Findings This review identifies five main findings: (1) trends in corporate social media research that highlight the growth trajectory of research on social media use for corporate disclosure, (2) geographical coverage of studies indicating the concentration of research in certain regions, such as the USA, followed by China and the UK, with notable gaps in others, such as developing countries, (3) theoretical frameworks employed demonstrate that various theoretical frameworks are utilized, although a significant portion of the studies do not specify any theoretical underpinning, (4) social media platforms studied, confirming Twitter to be the most studied channel followed by Facebook and (5) thematic analysis of articles on disclosure type that categorized the articles using bibliometric analysis into five themes of disclosure: general disclosure, corporate social responsibility-related information, financial information, CEO announcements and strategic news communication. A subsequent cross-theme analysis classifies disclosure determinants and consequences of corporate social media usage. Originality/value Through a comprehensive and systematic analysis of existing research, this review offers novel insights into the current state of corporate communication on social media. It consolidates current knowledge, highlights under-explored areas in the existing literature and proposes new directions and potential avenues for future research.