A review and synthesis of contemporary sustainability accounting research and the development of a research agenda

被引：48
|
作者：
Hsiao, Pei-Chi Kelly [1 ]
de Villiers, Charl [2 ,3 ]
Horner, Claire [4 ]
Oosthuizen, Hein [4 ]
机构：
[1] Univ Waikato, Hamilton, NY USA
[2] Univ Auckland, Auckland, New Zealand
[3] Univ Pretoria, Pretoria, South Africa
[4] Univ Tasmania, Hobart, Tas, Australia
来源：
ACCOUNTING AND FINANCE | 2022年 / 62卷 / 04期
关键词：
accountability; legitimacy; stakeholder engagement; sustainability accounting; sustainable development; CORPORATE SOCIAL-RESPONSIBILITY; GREENHOUSE-GAS EMISSIONS; ENVIRONMENTAL-MANAGEMENT; STAKEHOLDER ENGAGEMENT; EMPIRICAL-EVIDENCE; COUNTRY-LEVEL; ISO; 14001; ASSURANCE STATEMENTS; REPORTING EVIDENCE; CARBON DISCLOSURE;
D O I：
10.1111/acfi.12936
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
The study provides a comprehensive overview of contemporary sustainability accounting research, comprising 1,283 academic articles published in 54 journals (2014-2020). Sustainability disclosure is the most frequently researched topic and a substantial proportion of publications analyse a national setting, examine a European context, investigate listed firms, adopt an empirical archival research method, apply social and political theories, or focus broadly on sustainability. Based on this analysis, we develop a conceptual framework of sustainability accounting influences. We discuss prevalent themes, empirical findings and apparent inconsistencies, reflecting on recent trends and the state of sustainability accounting knowledge, developing an agenda for future research.
引用
收藏
页码：4453 / 4483
页数：31
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