Article Sidebar

Download
PDF
Statistic
Read Counter : 0 Download : 0

Downloads

Download data is not yet available.

Main Article Content

Abstract

Purpose: This study aims to examine the evolution of sustainability accounting research from 1996 to 2025 using bibliometric techniques. It investigates how scholarly attention has shifted from early sustainability concepts toward standardized reporting frameworks, governance mechanisms, and performance-oriented sustainability practices.


Research Design and Methodology: The study employs a bibliometric approach using keyword frequency analysis, trend analysis, co-occurrence network mapping, thematic evolution, and factorial (MCA) analysis. Data were retrieved from Web of Science and analyzed to identify dominant themes, structural linkages, and the conceptual progression of sustainability accounting.


Findings and Discussion: Results show that research has evolved from broad sustainability and CSR concepts toward integrated reporting, ESG, carbon accounting, and governance-driven disclosures. Word frequency trends highlight the rise of sustainability reporting, ESG, GRI, and environmental management accounting. The thematic evolution map further confirms a shift from early conceptual themes toward standardized and regulation-driven sustainability reporting.


Implications: These findings indicate that sustainability accounting has matured into a strategic, regulation-oriented field. The results emphasize the need for stronger reporting standards, enhanced assurance practices, and greater integration between sustainability information and financial decision-making.

Keywords

sustainability accounting sustainability reporting integrated reporting bibliometric analysis esg disclosure

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Harahap, M. I. R. (2025). A Bibliometric Analysis of Global Trends in Sustainability Accounting Research. Atestasi : Jurnal Ilmiah Akuntansi, 9(1), 67–88. https://doi.org/10.57178/atestasi.v9i1.2013
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Adams, C. A. (2017). Conceptualising the contemporary corporate value creation process. Accounting, Auditing and Accountability Journal, 30(4), 906–931. https://doi.org/10.1108/AAAJ-04-2016-2529
  2. Albarillo, F. (2014). Language in Social Science Databases: English Versus Non-English Articles in JSTOR and Scopus. Behavioral and Social Sciences Librarian, 33(2), 77–90. https://doi.org/10.1080/01639269.2014.904693
  3. Anaç, M., Gumusburun Ayalp, G., & Erdayandi, K. (2023). Prefabricated Construction Risks: A Holistic Exploration through Advanced Bibliometric Tool and Content Analysis. Sustainability (Switzerland), 15(15). https://doi.org/10.3390/su151511916
  4. Ballou, B., Casey, R. J., Grenier, J. H., & Heitger, D. L. (2012). Exploring the strategic integration of sustainability initiatives: Opportunities for accounting research. Accounting Horizons, 26(2), 265–288. https://doi.org/10.2308/acch-50088
  5. Baumgartner, R. J. (2014). Managing corporate sustainability and CSR: A conceptual framework combining values, strategies, and instruments contributing to sustainable development. Corporate Social Responsibility and Environmental Management, 21(5), 258–271. https://doi.org/10.1002/csr.1336
  6. Benjamin Samson Ayinla, Chinedu Ugochukwu Ike, Onyeka Franca Asuzu, Akoh Atadoga, Ndubuisi Leonard Ndubuisi, & Rhoda Adura Adeleye. (2024). Environmental costing and sustainable accounting: A comprehensive review: Delving into methods of accounting for environmental impacts in financial statements. World Journal of Advanced Research and Reviews, 21(2), 235–251. https://doi.org/10.30574/wjarr.2024.21.2.0439
  7. Chatterji, A. K., Durand, R., Levine, D. I., & Touboul, S. (2016). Do ratings of firms converge? Implications for managers, investors, and strategy researchers. Strategic Management Journal, 37(8), 1597–1614. https://doi.org/10.1002/smj.2407
  8. Chen, S. (2024). The Influence of Artificial Intelligence and Digital Technology on ESG Reporting Quality. International Journal of Global Economics and Management, 3(1), 301–310. https://doi.org/10.62051/ijgem.v3n1.36
  9. Chopra, S. S., Senadheera, S. S., Dissanayake, P. D., Withana, P. A., Chib, R., Rhee, J. H., & Ok, Y. S. (2024). Navigating the Challenges of Environmental, Social, and Governance (ESG) Reporting: The Path to Broader Sustainable Development. In Sustainability (Switzerland) (Vol. 16, Issue 2). Multidisciplinary Digital Publishing Institute (MDPI). https://doi.org/10.3390/su16020606
  10. Daugaard, D. (2020). Emerging new themes in environmental, social and governance investing: a systematic literature review. Accounting and Finance, 60(2), 1501–1530. https://doi.org/10.1111/acfi.12479
  11. de Villiers, C., La Torre, M., & Molinari, M. (2022). The Global Reporting Initiative’s (GRI) past, present and future: critical reflections and a research agenda on sustainability reporting (standard-setting). Pacific Accounting Review, 34(5), 728–747. https://doi.org/10.1108/PAR-02-2022-0034
  12. Dervis, H. (2019). Bibliometric analysis using bibliometrix an R package. Journal of Scientometric Research, 8(3), 156–160. https://doi.org/10.5530/JSCIRES.8.3.32
  13. Hartmann, F., Perego, P., & Young, A. (2013). Carbon accounting: Challenges for research in management control and performance measurement. Abacus, 49(4), 539–563. https://doi.org/10.1111/abac.12018
  14. Hristov, I., Chirico, A., & Ranalli, F. (2022). Corporate strategies oriented towards sustainable governance: advantages, managerial practices and main challenges. Journal of Management and Governance, 26(1), 75–97. https://doi.org/10.1007/s10997-021-09581-x
  15. Jasni, N. S., & Kamarudin, S. N. (2024). Trends and Insights in Sustainability Accounting in the Public Sector: Unveiling the Research Landscape. International Journal of Economics and Financial Issues, 14(4), 163–171. https://doi.org/10.32479/ijefi.16547
  16. Jordão, R. V. D., & de Almeida, V. R. (2017). Performance measurement, intellectual capital and financial sustainability. Journal of Intellectual Capital, 18(3), 643–666. https://doi.org/10.1108/JIC-11-2016-0115
  17. Juusola, K., & Srouji, R. (2023). Challenges associated with sustainability accounting and reporting practices: a legitimacy perspective. International Journal of Law and Management, 65(1), 64–87. https://doi.org/10.1108/IJLMA-06-2022-0113
  18. Kalbouneh, A., Aburisheh, K., Shaheen, L., & Aldabbas, Q. (2023). The intellectual structure of sustainability accounting in the corporate environment: A literature review. In Cogent Business and Management (Vol. 10, Issue 2). Cogent OA. https://doi.org/10.1080/23311975.2023.2211370
  19. Lai, A., & Stacchezzini, R. (2021). Organisational and professional challenges amid the evolution of sustainability reporting: a theoretical framework and an agenda for future research. Meditari Accountancy Research, 29(3), 405–429. https://doi.org/10.1108/MEDAR-02-2021-1199
  20. Loh, L., Thomas, T., & Wang, Y. (2017). Sustainability reporting and firm value: Evidence from Singapore-listed companies. Sustainability (Switzerland), 9(11). https://doi.org/10.3390/su9112112
  21. Luo, L., & Tang, Q. (2023). The real effects of ESG reporting and GRI standards on carbon mitigation: International evidence. Business Strategy and the Environment, 32(6), 2985–3000. https://doi.org/10.1002/bse.3281
  22. Mosca, F., & Greco, E. (2024). The purpose as a catalyst for driving sustainability in corporate governance. Journal of Emerging Perspectives, 1, 55–66. https://doi.org/10.36253/jep-16900
  23. Ngwakwe, C. C. (2012). Rethinking the accounting stance on sustainable development. Sustainable Development, 20(1), 28–41. https://doi.org/10.1002/sd.462
  24. Nyantakyi, G., Atta Sarpong, F., Adu Sarfo, P., Uchenwoke Ogochukwu, N., & Coleman, W. (2023). A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022). In Cogent Business and Management (Vol. 10, Issue 2). Cogent OA. https://doi.org/10.1080/23311975.2023.2220513
  25. Oliveira, F. S. de, de Mendonça Neto, O. R., & Oyadomari, J. C. T. (2025). Accounts That Matter: A Systematic Review of Accounting’s Role in Integrating Sustainability Into Organizational Performance. Accounting, Finance & Governance Review, 34. https://doi.org/10.52399/001c.134047
  26. Owen, G. (2013). Integrated Reporting: A Review of Developments and their Implications for the Accounting Curriculum. Accounting Education, 22(4), 340–356. https://doi.org/10.1080/09639284.2013.817798
  27. Owusu, G. M. Y., & Ofori-Owusu, C. (2024). Analysis of the structure and evolution of sustainability accounting research: a 41-year review. Meditari Accountancy Research, 32(4), 1445–1492. https://doi.org/10.1108/MEDAR-11-2022-1846
  28. Purwanto1, E., & Dwianika2, A. (2025). From Compliance To Credibility: A Bibliometric Review Of Regulatory Frameworks And External Assurance In Sustainability Reporting. Jurnal Satya Mandiri, 11(1). https://doi.org/10.54964/satyamandiri.v9i1
  29. Regina Nwangele, C. (2025). Account and Financial Management Journal e-The Integration of Financial and Sustainability Performance in Corporate Reporting. AFMJ, 10. https://doi.org/10.47191/afmj/v10i8.03
  30. Saraf, H. S., & Kumar, S. P. (2022). Engineering education for sustainable development: Bibliometric analysis. Journal of Engineering Education Transformations, 36(special issue 2), 575–581. https://doi.org/10.16920/jeet/2023/v36is2/23088
  31. Schaltegger, S., Etxeberria, I. Á., & Ortas, E. (2017). Innovating Corporate Accounting and Reporting for Sustainability – Attributes and Challenges. Sustainable Development, 25(2), 113–122. https://doi.org/10.1002/sd.1666
  32. Taufiq, A., Adriana, N., & Kawuri, S. (2025). Unveiling the Hidden Dimensions of Sustainability Accounting Behind Green Economic Transformation. https://creativecommons.org/licenses/by/4.0
  33. Visser, M., Jan Van Eck, N., & Waltman, L. (n.d.). Crossref, and Microsoft Academic. https://orcid.org/0000-0001-5987-2389