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All Journal Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan
Ammar, Marah
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Agriculture, Biological Sciences & Forestry Earth & Planetary Sciences

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Environmental Accounting and Corporate Disclosure: Global Research Trends and Conceptual Clusters Fridatien, Ericke; Puspita, Annisa Sila; Ammar, Marah
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Article in Press 2026 (For Upcoming Issue)
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v0i0.%p

Abstract

The goal of this study is to provide a bibliometric review based on 1,891 Scopus indexed records in order to integrate the global trends and the conceptual framework that is discussed in environmental accounting and corporate disclosure research. Results show intensive research growth since 2015, mainly led by presence of Chinese, American and Australian authors. Three categories were generated through thematic analysis: environmental strategies, corporate social responsibilities and accountability modes. Results: Environmental accounting has developed from reporting towards a strategic management tool, which is closely related to corporate governance, reputation and sustainability performance. Additional findings show that the strength of international collaboration networks has increased over time, especially with Chinese and European institutions: reflecting a trend towards increasingly globalized research collaboratives. Keyword co-occurrence map indicates shifting research priorities, after early attention to environmental cost accounting to the latest emphasis on climate-related disclosure, ESG integration, and low-carbon transition strategies. It also shows the increasing academic focus on regulatory drivers including IFRS S2, the EU CSRD, and national emission policies. The cross-cluster comparison of differences implies a growing similarity in environmental responsibility accounting, corporate strategy and what different stakeholders expect which underlines moves towards more consistent and decision-useful sustainability reporting systems.
Co-Authors Fridatien, Ericke Puspita, Annisa Sila