The Evolving Role of Accountants in Sustainability Reporting: A Bibliometric Analysis

Abstract

In the past years the growing emphasis, on sustainability has changed how accountants are perceived and valued as players in sustainability reporting efforts. This study examines the involvement of accountants in sustainability reporting by analyzing 370 articles, from the Web of Science database. Through the use of VOSviewer the study delves into publication trends, keywords occurrences and highlights the most cited articles that spoke about accountants involvement in sustainability reporting. Between 2017 and, up to 2024 research activities have significantly increased, in correlation with the rise of sustainability efforts and regulations being put in place. The main keywords presented in the articles analyzed were “ Sustainability “, “Corporate Social Responsibility,” and “Accountants,”, showing the intersection between accountants and sustainability. The leading countries researching the accountants involvement in sustainability reporting are Australia, USA and UK; reflecting the researchers interest in determining the responsibilities of accountants, in sustainability reporting. The most influential studies focus on environmental accounting frameworks, narrative reporting challenges, and the interplay between non-financial disclosures and sustainable practices. This study offers a view of the research landscape, it underscores the accountant’s evolving role in bridging traditional practices with the new practices on sustainability reporting. This article provides insights, for governments and businesses, as well as researchers by presenting a detailed review of existing literature to steer upcoming research endeavors in the area of accountants involvement in sustainability reporting trends, across different countries.