From environment to sustainability: mapping the three decade journey of accounting research

Abstract

Purpose – This paper aims to provide a comprehensive examination of the evolution, trends and impact of sustainable accounting literature over the past three decades. Through bibliometric analysis, thematic mapping and co-citation analysis, the study seeks to elucidate key themes, influential authors, prolific nations and emerging trends within the field. Design/methodology/approach – The study employs a mixed-methods approach, combining bibliometric analysis with thematic mapping and co-citation analysis. Data are extracted from the Scopus database, focusing on English-language peer-reviewed journal articles, book chapters and conference papers related to sustainable accounting published from 1995 to 2024. The bibliometric analysis is conducted using the Bibliometrix R package, while thematic mapping and co-citation analysis provide qualitative insights into the thematic landscape and scholarly connections within the field. Findings – The findings reveal significant growth in sustainable accounting literature over the study period, with increasing global interest and diverse thematic focuses. Driving themes such as corporate governance and sustainability assessment emerge as central pillars, while emerging trends such as green accounting and environmental, social reporting indicate evolving priorities within the field. Influential authors and prolific nations are identified, providing insights into the scholarly landscape and international collaboration patterns. Originality/value – This paper contributes to the existing literature by offering a comprehensive analysis of sustainable accounting literature spanning three decades. By combining quantitative bibliometric analysis with qualitative thematic mapping and co-citation analysis, this study provides a nuanced understanding of the field's evolution, trends and impact. The identification of key themes, influential authors and emerging trends adds original insights to the scholarly discourse on sustainable accounting.