Inclusive mapping of sustainable finance and accounting: a bibliometric review

Zijun Lin, Chaoqun Ma, Olaf Weber and Yi-Shuai Ren

Sustainability Accounting, Management and Policy Journal, 2024, vol. 16, issue 2, 618-702

Abstract: Purpose - The purpose of this study is to map the intellectual structure of sustainable finance and accounting (SFA) literature by identifying the influential aspects, main research streams and future research directions in SFA. Design/methodology/approach - The results are obtained using bibliometric citation analysis and content analysis to conduct a bibliometric review of the intersection of sustainable finance and sustainable accounting using a sample of 795 articles published between 1991 and November 2023. Findings - The most influential factors in the SFA literature are identified, highlighting three primary areas of research: corporate social responsibility and environmental disclosure; financial and economic performance; and regulations and standards. Practical implications - SFA has experienced rapid development in recent years. The results identify the current research domain, guide potential future research directions, serve as a reference for SFA and provide inspiration to policymakers. Social implications - SFA typically encompasses sustainable corporate business practices and investments. This study contributes to broader social impacts by promoting improved corporate practices and sustainability. Originality/value - This study expands on previous research on SFA. The authors identify significant aspects of the SFA literature, such as the most studied nations, leading journals, authors and trending publications. In addition, the authors provide an overview of the three major streams of the SFA literature and propose various potential future research directions, inspiring both academic research and policymaking.

Keywords: Sustainable finance; Sustainable accounting; Bibliometric citation analysis; Literature review (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-05-2024-0511

DOI: 10.1108/SAMPJ-05-2024-0511

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