Indonesian Journal of Sustainability
Vol 5, No 2 (2026): June

Trends and Developments in Carbon Accounting Research Over a Decade: a Bibliometric Analysis

Rita Rosalina (Faculty of Economics and Business, Sultan Agung Islamic University)
Muhammad Ja'far Shodiq (Faculty of Economics and Business, Sultan Agung Islamic University)



Article Info

Publish Date
13 Aug 2026

Abstract

This study aims to analyze trends and developments in carbon accounting research during the 2016–2026 period through a bibliometric approach. Research data were obtained from the Scopus database using keywords related to carbon accounting. The article selection process was conducted in accordance with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) guidelines, resulting in 1,197 articles meeting the criteria for analysis. Bibliometric analysis was performed in RStudio using the Biblioshiny package. The results show that publications on carbon accounting have increased significantly over the past decade, with an average annual growth rate of 10.33%. China has the highest number of publications, followed by the United States, Australia, the United Kingdom, and Germany. Keyword analysis shows that research themes are dominated by issues of carbon dioxide, carbon emissions, climate change, greenhouse gases, and sustainable development. Keyword network analysis identified three main clusters: carbon emission measurement and reporting, emission control and energy efficiency, and climate change and life cycle assessment. These results demonstrate that carbon accounting research has evolved from a focus on measuring and reporting emissions to a more strategic approach that supports sustainability management, climate change mitigation, and the transition to a low-carbon economy. This research provides a comprehensive understanding of the intellectual structure, directions for development, and future research opportunities in carbon accounting, particularly those related to ESG, net-zero emissions, and sustainability reporting.

Copyrights © 2026






Journal Info

Abbrev

ijs

Publisher

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Description

Indonesian Journal of Sustainability is a peer-reviewed journal published twice a year (January and June) by the Library of Universitas Islam Sultan Agung. IJS Intend to be International journal which provides and promotes broader publishing article from the multi-disciplinary resources. IJS also ...