Environmental and sustainability accounting, budgeting and reporting: a structured literature review

Marco Bisogno, Flavio Abate and Francesca Citro

Journal of Accounting Literature, 2025, vol. 47, issue 5, 270-299

Abstract: Purpose - Research dealing with environmental and sustainability challenges in the public-sector accounting context is progressively expanding. This article aims to review the existing literature to understand how research is developing and points out gaps that deserve further investigation. Design/methodology/approach - This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature in the public sector. In total, 136 articles were explored. Findings - The critical analysis of the literature shows that several areas, such as auditing and budgeting, deserve further attention. The contents of sustainability reports should also be investigated further to avoid overlapping with similar reports, such as Sustainable Development Goals (SDGs) reports, and to understand the role of standard setters in this context. Furthermore, it is suggested to find a balanced view where non-monetary information coexists with monetary information. Originality/value - This study offers a comprehensive and holistic review of the literature on the emerging topic of environmental and sustainability accounting, budgeting and reporting in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.

Keywords: Environmental budgets; Environmental accounting; Environmental reporting; Sustainability budgets; Sustainability accounting; Sustainability reporting; Public sector; Structured literature review (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jalpps:jal-06-2024-0135

DOI: 10.1108/JAL-06-2024-0135

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