The societal vision of sustainable development changes both the context of businesses and
expectations that management should contribute to solving sustainability problems beyond …

The study provides a comprehensive overview of contemporary sustainability accounting
research, comprising 1,283 academic articles published in 54 journals (2014–2020) …

Abstract The Directive 2014/95/EU represents one of the main innovations introduced by the
European Commission to encourage large companies to disclose their contribution to …

This study aims to determine the development of research trends on environmental
accounting published by national and international journals. The data analyzed consists of …

Given the increasing participation of accounting technologies in purported solutions to deal
with the ecological crisis, we address two areas where a growing accounting literature is …

Purpose The purpose of this paper is to review most recent developments of social and
environmental accounting (SEA) in the context of developing countries and to offer insights …

Purpose The research debate on the direct relationship between environmental strategy and
environmental management accounting (EMA) is quite popular; however, integration …

Purpose The paper conducts a metadata analysis of articles on developing countries in
highly ranked “international” accounting journals, the topics covered, research methods …

The rising importance of sustainability and accountability in organizations has prompted the
exploration of innovative approaches to enhance environmental performance and energy …

The objective of this article is to analyze the pre-existing studies that investigate the link
between the circular economy and financial aspects in order to understand the evolution of …