Bibliometric Analysis of Sustainability Accounting and Reporting

Abstract

The execution of accounting activities in accordance with the understanding of social responsibility is directly related to the management of businesses based on the principles of sustainability, transparency and accountability. In this context, notions of sustainable accounting and reporting emerge, which pertain to the public disclosure of accounting operations in transparency and accountability. This research investigated scientific studies on sustainability accounting and reporting using bibliometric indices. In this regard, the scanned Scopus database articles were categorized according to the topic headings and their contents defined in accordance with the relevant literature. The literature search yielded a total of 817 papers. After filtering, 378 articles were deemed suitable for analysis. According to the analysis results, the most productive year for the publication of research papers on sustainable accounting was the year 2020, with 47 publications. The situation in the world is that the United Kingdom has the most publications, and the most effective journal is the "Accounting, Auditing and Accountability Journal". Finally, keyword analysis shows that "sustainable development", "environmental management" and "environmental impact" are the most frequent keywords.

Dinamika Agenda Setting dan Formulasi Kebijakan untuk Pembangunan Berkelanjutan: Analisis Bibliometrik

“…Dengan menggunakan pendekatan bibliometrik, para peneliti dapat melacak evolusi pengetahuan dalam berbagai bidang terkait pembangunan berkelanjutan, seperti inovasi berkelanjutan (Vatananan-Thesenvitz et al, 2019). Analisis bibliometrik juga dapat membantu dalam memahami kontribusi penelitian terhadap isu-isu penting dalam pembangunan berkelanjutan, seperti perubahan iklim, praktikpraktik pembangunan berkelanjutan, dan akuntabilitas sosial (Altin & YILMAZ, 2023). Selain itu, studi bibliometrik dapat memberikan pandangan yang komprehensif tentang bagaimana berbagai disiplin ilmu, seperti ilmu lingkungan, ekonomi, dan ilmu sosial, berkontribusi terhadap pemahaman dan implementasi pembangunan berkelanjutan (Hallinger & Chatpinyakoop, 2019).…”

Analyzing the Nexus Between Environmental Regulations, Green Supply Chain Management, and Corporate Social Responsibility in the Agri-Food Business

“…Various studies have explained that there are several key areas of focus when examining market-based environmental regulation [26]. These include the economic impacts of environmental regulation, the effectiveness of market-based types approaches in achieving environmental goals, and the role of technology innovation in supporting sustainable development and environmental regulations [27]. The impact of environmental regulation on total factor productivity has been extensively studied in the literature [28].…”

Management Control Systems and Sustainability: A Bibliometric Analysis

“…In the opinion of Altin and Yilmaz [11], sustainability is a significant concept that companies should consider, including environmental, social, and economic dimensions. Two factors lead businesses to prepare these reports for the development of sustainability.…”

“…SLR can provide an in-depth understanding of the research landscape, while bibliometric analysis can offer quantitative evidence of trends and influential works. Together, they provide a holistic view of the field, facilitating more informed and impactful research [11,18,30,33,40,50,51,[56][57][58].…”

“…Altin and Yilmaz [11] conducted a bibliometric analysis to explore the research trends, key themes, and influential works in sustainability accounting and reporting. By examining data from major academic databases such as Web of Science and Scopus, they identified the most cited articles, prolific authors, prominent journals, and research institutions.…”