Research Collaboration and Thematic Evolution in Green Accounting Disclosure and Sustainability Reporting: A Bibliometric Analysis
DOI:
https://doi.org/10.38035/dijefa.v7i3.6965Keywords:
Green Accounting Disclosure, Sustainability Reporting, Bibliometric Analysis, Research Collaboration, ESG, VOSviewerAbstract
This study aims to map the research collaboration structure and thematic evolution of Green Accounting Disclosure (GAD) and Sustainability Reporting (SR) based on publications indexed in the Dimensions database during the 2021–2026 period. A bibliometric approach was employed using data retrieved from the Dimensions database through searches with the keywords “Green Accounting Disclosure” and “Sustainability Reporting.” The analysis was conducted using VOSviewer software and incorporated several bibliometric techniques, including co-occurrence analysis, co-authorship analysis, organizational network analysis, country collaboration analysis, overlay visualization, and density visualization. The findings reveal a substantial increase in publications related to GAD and SR throughout the observation period, with research productivity reaching its peak in 2025. Keyword analysis identified several dominant research themes, including information, board, state, crisis management, and technique, highlighting the growing importance of information transparency, corporate governance, and sustainability management within this research domain. Temporal visualization further demonstrates a thematic shift from an initial emphasis on environmental management and regulatory compliance toward more advanced approaches centered on sustainability measurement, Environmental, Social, and Governance (ESG) indicators, and data-driven evaluation frameworks. Collaboration network analysis indicates that the United States contributed the largest number of publications, while the University of Ghana emerged as the most influential institution within the research network. The results suggest that the development of GAD and SR research has been driven by the combined effects of increasing global scientific collaboration and the transformation of research themes toward more integrated, measurable, and sustainability-oriented perspectives. This study provides a comprehensive overview of the intellectual landscape of GAD and SR research and identifies promising directions for future scholarly investigations.
References
Al-Jumaili, H. N., Awad, M. A., Shahoobe, A. A., & Abdullah, R. A. (2026). Evaluating the Impact of Adopting Green Accounting on Sustainability Reporting at the Central Bank of Iraq (CBI): A Vision to Support the 2030 Sustainable Development Goals (SDGs). F1000Research, 15. https://doi.org/10.12688/f1000research.175287.1
Aluchna, M., Roszkowska‐Menkes, M., & Khan, S. A. (2023). Corporate Governance Perspective on Environmental Reporting: Literature Review and Future Research Agenda. Corporate Social Responsibility and Environmental Management, 31(3), 1550–1577. https://doi.org/10.1002/csr.2643
Anwar, S., & Ardianto, A. (2025). Leadership Networks, Gender‐Inclusive Boards, and Corporate Environmental Transparency: The Influence Of CEO Social Capital in Indonesian Firms. Business Strategy & Development, 8(3). https://doi.org/10.1002/bsd2.70212
Azizah, W., & Fujianti, L. (2024). Green Accounting and Earnings Management In Indonesian Manufacturing Companies. Atestasi : Jurnal Ilmiah Akuntansi, 7(2), 884–894. https://doi.org/10.57178/atestasi.v7i2.841
Bello, I. T., Zhai, S., He, Q., Xu, Q., & Ni, M. (2021). Scientometric Review of Advancements in the Development of High-Performance Cathode for Low and Intermediate Temperature Solid Oxide Fuel Cells: Three Decades in Retrospect. International Journal of Hydrogen Energy, 46(52), 26518–26536. https://doi.org/10.1016/j.ijhydene.2021.05.134
Borgohain, D. J., Bhardwaj, R. K., & Verma, M. K. (2022). Mapping the Literature on the Application of Artificial Intelligence in Libraries (AAIL): A scientometric Analysis. Library Hi Tech, 42(1), 149–179. https://doi.org/10.1108/lht-07-2022-0331
Bosi, M. K., Lajuni, N., Wellfren, A. C., & Lim, T. S. (2022). Sustainability Reporting Through Environmental, Social, and Governance: A Bibliometric Review. Sustainability, 14(19), 12071. https://doi.org/10.3390/su141912071
Christiawan, Y. J., Budiman, J., Alfonso, N. A., & Kwistianus, H. (2024). The Role of Environmental Costs on the Relationship Between Good Corporate Governance and Firm Value During Covid-19 Conditions. Green and Low-Carbon Economy. https://doi.org/10.47852/bonviewglce42024048
Cunha, C., & Duncan, L. (2024). Integrated Reporting and Group Decision-Making for Sustainable Development: A Bibliometric Review. European Journal of Sustainable Development, 13(1), 389. https://doi.org/10.14207/ejsd.2024.v13n1p389
Darnall, N., Ji, H., Iwata, K., & Arimura, T. H. (2022). Do ESG reporting guidelines and verifications enhance firms’ information disclosure? Corporate Social Responsibility and Environmental Management, 29(5), 1214–1230. https://doi.org/10.1002/csr.2265
Dissanayake, H., Manta, O., Dissabandara, D. B. P. H., Ajward, A. R., Perera, K. L. W., & Palazzo, M. (2024). A systematic literature review on the relationship between corporate governance and corporate sustainability. Environment, Development and Sustainability, 11837–11858. https://doi.org/10.1007/s10668-024-05384-w
Ellili, N. O. D., & Nobanee, H. (2022). Impact of Economic, Environmental, and Corporate Social Responsibility Reporting on Financial Performance of UAE Banks. Environment Development and Sustainability, 25(5), 3967–3983. https://doi.org/10.1007/s10668-022-02225-6
Erin, O., Adegboye, A., & Bamigboye, O. A. (2022). Corporate governance and sustainability reporting quality: evidence from Nigeria. Sustainability Accounting, Management and Policy Journal, 13(3), 680–707. https://doi.org/10.1108/SAMPJ-06-2020-0185
Fagbemi, B. T., Saah, B. P., Nduka, A. I., & Aloke, E. M. (2025). The Evolution of ESG and Sustainability Reporting: A Review of Standards, Challenges, and Impacts on Corporate Transparency. Journal of Economics, Business, and Commerce, 2(2), 297–305. https://doi.org/10.69739/jebc.v2i2.1239
Fujianti, L. (2026). The Role of Green Accounting And Institutional Ownership in Enhancing Firm Value : Empirical Evidence From Companies Listed On The Indonesia Stock Exchange. Journal of Lifestyle and SDGs Review, 6(1), 1–21.
Fujianti, L., Nelyumna, N., Azizah, W., Astuti, S. B., Hilmiyah, N., & Qodriyah, A. L. (2024). Good Corporate Governance Dan Environmentalal, Social, Governance Disclosures Di Indonesia. Jurnal Reviu Akuntansi Dan Keuangan, 14(1), 19–36. https://doi.org/10.22219/jrak.v14i1.28986
Fujianti, L., Prakoso, R., & Sjafril, F. I. (2024). Sustainability Reporting and its Role in Enhancing the Competitive Advantage of Indonesian Companies: A Proposed Model. International Journal of Business and Technology Management, 6(4), 281–293.
Giti, A., Rashedi, V., Afshari, P. J., & Golchin, M. (2023). Citation Review and Scientific Visualization of Articles Published in the Iranian Rehabilitation Journal (IRJ) 2003-2023 in the Scopus Database. Iranian Rehabilitation Journal, 21(3), 399–410. https://doi.org/10.32598/irj.21.3.327.3
González-Ruíz, J. D., Patiño, C. O., & Marín‐Rodríguez, N. J. (2024). The Influence of Environmental, Social, and Governance Issues in the Banking Industry. Administrative Sciences, 14(7), 156. https://doi.org/10.3390/admsci14070156
Gupta, S., & Gul, S. (2022). Tracking the Research Trends in the Library and Information Science: A Case Study of India. Global Knowledge Memory and Communication, 73(1/2), 202–218. https://doi.org/10.1108/gkmc-11-2021-0184
Liu, Y., & He, H. (2023). Scientometrics of Scientometrics Based on Web of Science Core Collection Data Between 1992 and 2020. Information, 14(12), 637. https://doi.org/10.3390/info14120637
Nielsen, C. (2023). ESG Reporting and Metrics: From Double Materiality to Key Performance Indicators. Sustainability (Switzerland), 15(24). https://doi.org/10.3390/su152416844
Oyewola, D. O., & Dada, E. G. (2022). Exploring Machine Learning: A Scientometrics Approach Using Bibliometrix and VOSviewer. Sn Applied Sciences, 4(5). https://doi.org/10.1007/s42452-022-05027-7
Pasko, O., Chen, F., Oriekhova, A., Brychko, A., & Shalyhina, I. (2021). Mapping the literature on sustainability reporting: A bibliometric analysis grounded in scopus and web of science core collection. European Journal of Sustainable Development, 10(1), 303–322. https://doi.org/10.14207/ejsd.2021.v10n1p303
Phore, J. (2025). Mapping the Intellectual Landscape Of ESG : A Bibliometric and Thematic Approach. Corporate Social Responsibility and Environmental Management. https://doi.org/10.1002/csr.70331
Pombinho, M., Fialho, A., & Novas, J. (2024). Readability of Sustainability Reports: A Bibliometric Analysis and Systematic Literature Review. Sustainability (Switzerland), 16(1), 1–21. https://doi.org/10.3390/su16010260
Puig-Herreros, C., Sanz, J. L., Clarí, V. R., Barona, L., & Melo, M. (2022). What Are the Contemporary Trends on Euphonic Voice Research? A Scientometric Analysis. Healthcare, 10(11), 2137. https://doi.org/10.3390/healthcare10112137
Rivo-López, E., Villanueva-Villar, M., Pardo-López, C., & Cortés-García, M. (2025). Environmental Sustainability Reporting: A Systematic and Bibliometric Review of Two Decades of Research. https://doi.org/10.21203/rs.3.rs-5737697/v1
Saji, T. G., & Akshaykumar, T. A. (2025). The Value Relevance of Sustainability Reporting Practices: A Bibliometric and Qualitative Synthesis of Scientific Literature in the Post‐GFC Era. Corporate Social Responsibility and Environmental Management, 32(4), 4769–4787. https://doi.org/10.1002/csr.3221
Tsilika, K. (2023). Exploring the Contributions to Mathematical Economics: A Bibliometric Analysis Using Bibliometrix and VOSviewer. Mathematics, 11(22), 4703. https://doi.org/10.3390/math11224703
Wang, Y., Shah, M. H., Wang, Y., & Ullah, I. (2026). Standardized Sustainability Reporting, ESG Performance, and Market-Based Valuation in Chinese Listed Firms. Sustainability, 18(2), 920. https://doi.org/10.3390/su18020920
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Lailah Fujianti
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish their manuscripts in this journal agree to the following conditions:
- The copyright on each article belongs to the author(s).
- The author acknowledges that the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) has the right to be the first to publish with a Creative Commons Attribution 4.0 International license (Attribution 4.0 International (CC BY 4.0).
- Authors can submit articles separately, arrange for the non-exclusive distribution of manuscripts that have been published in this journal into other versions (e.g., sent to the author's institutional repository, publication into books, etc.), by acknowledging that the manuscript has been published for the first time in the Dinasti International Journal of Economics, Finance & Accounting (DIJEFA).
