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

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Authors

Hsiao, Pei-Chi Kelly
De Villiers, Charl Johannes
Horner, Claire
Oosthuizen, Hein

Journal Title

Journal ISSN

Volume Title

Publisher

Wiley

Abstract

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.

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Keywords

Accountability, Legitimacy, Stakeholder engagement, Sustainability accounting, Sustainable development

Sustainable Development Goals

Citation

Hsiao, P.-C.K., de Villiers, C., Horner, C. & Oosthuizen, H. (2022) A review and synthesis of contemporary sustainability accounting research and the development of a research agenda. Accounting & Finance, 62(4): 4453-4483, 1–31. Available from: https://doi.org/10.1111/acfi.12936.