Sustainability Accounting Studies: A Metasynthesis

Miseldra Gil-Marín, Alejandro Vega-Muñoz, Nicolás Contreras-Barraza, Guido Salazar-Sepúlveda, Sandra Vera-Ruiz, Analia Verónica Losada

Producción científica: Contribución a una revistaArtículo de revisiónrevisión exhaustiva

9 Citas (Scopus)

Resumen

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.

Idioma originalInglés
Número de artículo9533
PublicaciónSustainability (Switzerland)
Volumen14
N.º15
DOI
EstadoPublicada - ago. 2022

Áreas temáticas de ASJC Scopus

  • Informática (miscelánea)
  • Geografía, planificación y desarrollo
  • Energías renovables, sostenibilidad y medio ambiente
  • Edificación y construcción
  • Ciencias ambientales (miscelánea)
  • Ingeniería energética y tecnologías de la energía
  • Hardware y arquitectura
  • Redes de ordenadores y comunicaciones
  • Gestión, supervisión, políticas y leyes

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