Silmy Auliya Zahra
Faculty of Economics, University of Padjajaran, Bandung, Indonesia

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A bibliometric study on sustainable business practices and firm performance in global research Silmy Auliya Zahra; Sofik Handoyo; Gia Kardina Prima Amrania
Jurnal Akademi Akuntansi Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i3.44959

Abstract

Purpose:  This study examines how the field has developed, how its intellectual structure is organized, and how major themes such as corporate social responsibility, ESG disclosure, green innovation, sustainability reporting, and environmental performance have evolved. Methodology/approach: Using a Scopus-indexed corpus of 2,546 articles and applies performance analysis & science mapping through the bibliometrix workflow in R. Findings:  The results indicate that publication output has increased substantially, particularly in the most recent decade, while citation patterns remain shaped by foundational studies in corporate social responsibility and financial performance. The conceptual structure shows a transition from broad responsibility-based themes toward more measurable, governance-oriented, and innovation-driven sustainability research. Corporate social responsibility and firm, whereas green innovation, environmental performance, and sustainable development represent more developed motor themes. Practical and Theoritical contribution/Originality: Integrating fragmented research streams and identifying future opportunities related to disclosure quality, assurance, materiality, greenwashing, and the mechanisms through which sustainability practices influence firm value. Research Limitation:  It relies on Scopus-indexed documents only, depend on selected search terms, bibliometric results are affected by citation-related biases, and maps the structure of literature but doesn’t assess the methodological quality of individual empirical studies.