A systematic literature review of environmental, social and governance (ESG) research in Africa

Samuel Karanja Kogi, Ari Budi Kristanto and June Cao

Meditari Accountancy Research, 2025, vol. 33, issue 7, 199-245

Abstract: Purpose - This study aims to examine Africa’s environment, social and governance (ESG) research through a systematic literature review (SLR). The authors aim to identify and discuss influential aspects of ESG accounting in Africa, focusing on prominent themes, authors and journals in published articles using Africa’s setting. It also constructs agendas for future research to advance the literature and contribute to the ESG accounting practices in Africa. Design/methodology/approach - This study uses an SLR approach, where accounting research journal articles are collated and compiled according to pre-determined criteria and analysed using bibliometric techniques. After carefully reviewing 1,387 articles, the authors selected and examined 246 academic articles published from 2006 to 2024 in 32 accounting journals indexed in the Web of Science. Findings - The authors identify four main streams of ESG accounting research in Africa, namely, ESG disclosure in primary-based economies; corporate governance dynamics in Africa; internal mechanisms in ESG reporting; and external mechanisms in ESG disclosure. According to the analysis, the authors propose future research agendas to discuss institutional perspective of ESG reporting standards implementation and enforcement; value creation impact on sustainability performance; ESG reporting effect on conflict resolution; and ESG reporting quality and environmental sustainability. Research limitations/implications - This study assists policymakers, academics, managers, accounting professionals and investors in comprehensively understanding the current state and projecting future actions to develop ESG accounting in Africa. Originality/value - To the best of the authors’ knowledge, this study is perhaps the first to examine Africa’s ESG research through an SLR. This study contributes to the body of knowledge by providing a comprehensive analysis of the existing ESG accounting landscape and tailoring future research agendas based on the distinctive characteristics of Africa.

Keywords: Systematic literature review; Africa’s environment; Social and governance accounting research; Research streams; Research agenda (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-08-2024-2623

DOI: 10.1108/MEDAR-08-2024-2623

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