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Analysis of sustainability accounting standards: a review

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  • Tolga Yeşil

    (Usak University, Turkey)

Abstract

The United Nations (UN), one of the international organizations, carries out various studies within the framework of their objectives for protecting the environment for sustainable development and against the climate crisis. This study is also an academic written source that supports the UN's goals. This study conducted a bibliometric analysis of 128 articles scanned in the Web of Science SSCI index within the scope of sustainability accounting standards. Because of the study, it is noteworthy that there has been an increase in the number of publications on sustainability accounting standards after 2017. In recent years, enterprises have increased awareness about sustainability, and accordingly, they attach importance to environmental practices in the production process. Another finding is that the publications are mostly co-authored, and these authors are from different countries. In this regard, it was observed that the authors who contributed the most works were from Spain. As a result of creating a word cloud image, it was determined that the word sustainability was the most frequently used keyword. The analysis revealed that the journal "Sustainability" publishes the most works on this subject. This study, a reference source for new studies, is thought to contribute to the international literature.

Suggested Citation

  • Tolga Yeşil, 2024. "Analysis of sustainability accounting standards: a review," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 12(1), pages 303-324, September.
    • Handle: RePEc:ssi:jouesi:v:12:y:2024:i:1:p:303-324
    DOI: 10.9770/jesi.2024.12.1(21)
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    References listed on IDEAS

    as
    1. Rifqi Muhammad & Peni Nugraheni, 2022. "Sustainability of Islamic Banking Human Resources Through the Formulation of an Islamic Accounting Curriculum for Higher Education: Indonesian Perspective," SAGE Open, , vol. 12(1), pages 21582440221, March.
    2. Carol A. Adams & Frank Mueller, 2022. "Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(6), pages 1310-1333, May.
    3. Harpinder Sandhu & Adele Jones & Patrick Holden, 2021. "True Cost Accounting of Food Using Farm Level Metrics: A New Framework," Sustainability, MDPI, vol. 13(10), pages 1-12, May.
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    More about this item

    Keywords

    sustainability; sustainability accounting; sustainability accounting standards;
    All these keywords.

    JEL classification:

    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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