A BIBLIOMETRIC ANALYSIS OF CYBER SECURITY RISK DISCLOSURE
Along with experiencing significant financial losses due to data breaches in the company. To attract stakeholders' attention, companies need to disclose the cyber risks they face. This study aims to explain the progress and patterns in cyber risk disclosure and the variables that are often a...
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| Published in | International Journal of Innovative Technologies in Economy no. 2(50) |
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| Main Authors | , , , |
| Format | Journal Article |
| Language | English |
| Published |
27.06.2025
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| Online Access | Get full text |
| ISSN | 2412-8368 2414-1305 |
| DOI | 10.31435/ijite.2(50).2025.3386 |
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| Summary: | Along with experiencing significant financial losses due to data breaches in the company. To attract stakeholders' attention, companies need to disclose the cyber risks they face. This study aims to explain the progress and patterns in cyber risk disclosure and the variables that are often associated with the practice. The research used a systematic literature review of 155 research articles from Scopus (2020-2024) using the keywords cybersecurity disclosure in the fields of computer science, social science, business management, accounting, economics, and finance. Data was limited to English journal articles and analysed using bibliometric analysis with the VOS viewer application. The results show that research on cyber risk disclosure in Scopus.com is still limited, but shows an increasing trend in various countries' companies. The cited articles are identified as references for future research. On accounting conceptualisations regarding the voluntary disclosure of such corporate social responsibility information related to cyber risk threats. |
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| ISSN: | 2412-8368 2414-1305 |
| DOI: | 10.31435/ijite.2(50).2025.3386 |