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 by using bibliometric indices. In this regard, the scanned Scopus database articles were categorized with regarding 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 the 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. Based upon the research findings, it can be asserted 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.