Unveiling Trends in Sustainability Accounting: A Bibliometric and Systematic Literature Review

Sutanto, Michael Hani and Lusy, Lusy (2025) Unveiling Trends in Sustainability Accounting: A Bibliometric and Systematic Literature Review. In: Opportunities and Challenges for the Accounting Profession in Financial Reporting to Support Entity Sustainability, 21 - 22 April 2025, Faculty Economics and Business, Universitas Trisakti Jakarta.

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Abstract

This research aims to analyze the opportunities for research on sustainability accounting in the future research trends with a bibliometric approach to the 30 most cited articles from 2020 to 2024, identifying Sustainable Development as the dominant topic with coverage of 15% of the entire dataset, followed by Sustainability and Environmental Management . Based on legitimacy, stakeholder and life cycle theories, this research shows that sustainability trends focus on global issues, but are limited by the number of articles and lack of contextual analysis in certain sectors. Suggestions for future research include expanding datasets, multi-method approaches, industry-specific analysis, as well as developing theory-based research models to explore issues such as Artificial Intelligence, circular economy, and sustainability reporting. These findings provide strategic insights for identifying future exploration opportunities.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	Sustainability accounting; Bibliometrics; Systematic Lterature Review; Future research
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Prodi Akuntansi
Depositing User:	Lusy Lusy
Date Deposited:	04 Jul 2025 12:00
Last Modified:	04 Jul 2025 12:00
URI:	http://repositori.ukdc.ac.id/id/eprint/2330

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