Sustainability Accounting Studies: A Metasynthesis

Miseldra Gil-Marín, Alejandro Vega-Muñoz, Nicolás Contreras-Barraza, Guido Salazar-Sepúlveda, Sandra Vera-Ruiz and Analia Verónica Losada
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Miseldra Gil-Marín: Public Policy Observatory, Universidad Autónoma de Chile, Santiago 7500912, Chile
Alejandro Vega-Muñoz: Public Policy Observatory, Universidad Autónoma de Chile, Santiago 7500912, Chile
Nicolás Contreras-Barraza: Facultad de Economía y Negocios, Universidad Andres Bello, Villa del Mar 8370035, Chile
Guido Salazar-Sepúlveda: Departamento de Ingeniería Industrial, Facultad de Ingeniería, Universidad Católica de la Santísima Concepción, Concepción 4090541, Chile
Sandra Vera-Ruiz: Formación General, Universidad Autónoma de Chile, Santiago 7500912, Chile
Analia Verónica Losada: Facultad de Psicología y Ciencias Sociales, Universidad de Flores, Buenos Aires C1406, Argentina

Sustainability, 2022, vol. 14, issue 15, 1-15

Abstract: This review article seeks to discuss the sustainability accounting concept by examining previously conducted studies on this topic in order to understand its thematic progress in the academic literature. This study is a metasynthesis, where, in the identification phase, 334 documents published in the Web of Science (WoS) database are selected, and in the literature review stages, 15 re-reviews are selected according to the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) method. The results reveal that businesses, academia, and regulatory bodies do not recognize a homogeneous terminology when it comes to sustainability accounting. There is a variety of synonyms that complicate the disclosure of activities carried out by companies in the pursuit of the sustainability development goals (SDGs), with SDGs 5, 6, 13, 14, and 15 being analyzed in the academic literature in relation to the sustainability accounting concept. For future research directions, the review articles analyzed suggest examining the concrete effects produced by practices related to sustainability performance in companies, linking the relevance of understanding the sustainability reports related to the sustainability performance of companies.

Keywords: sustainability accounting; sustainability business; sustainability reporting; triple bottom line; sustainability development goals (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:14:y:2022:i:15:p:9533-:d:879357

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