Scholarlink

<p>This study provides a systematic literature review of accounting for climate change research from 2015 to 2024, synthesising and analysing current trends across publications, countries, organisations, journals, and keyword occurrences. Its distinct contribution and novelty lie in introducing a critical theoretical dimension absent in prior reviews, moving beyond descriptive bibliometrics to rigorously examine various theoretical frameworks, such as legitimacy, stakeholder, institutional, and agency theories, that underpin this research. This approach addresses a significant gap by offering a deeper and more nuanced understanding of the motivations and mechanisms behind corporate climate disclosure practices. Employing the PRISMA protocol for screening and VOSViewer for data visualisation, the analysis reveals a notable surge in publications, underscoring the growing scholarly recognition of accounting’s vital role in addressing environmental challenges. By synthesising how these theories explain and advance the discourse, this study provides essential conceptual scaffolding that enriches the field. By integrating theoretical and empirical analyses, it maps the intellectual landscape, identifies critical gaps, and charts an evidence-based pathway for future research and practical applications in climate accounting.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

Ten years of accounting for climate change: a systematic review of research progress and future directions

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2026年7月18日

查看全文
  • Saidu Musa,
  • Uwalomwa Uwuigbe,
  • Olubukola Uwuigbe,
  • Damilola Eluyela,
  • Bankole Martins

摘要

This study provides a systematic literature review of accounting for climate change research from 2015 to 2024, synthesising and analysing current trends across publications, countries, organisations, journals, and keyword occurrences. Its distinct contribution and novelty lie in introducing a critical theoretical dimension absent in prior reviews, moving beyond descriptive bibliometrics to rigorously examine various theoretical frameworks, such as legitimacy, stakeholder, institutional, and agency theories, that underpin this research. This approach addresses a significant gap by offering a deeper and more nuanced understanding of the motivations and mechanisms behind corporate climate disclosure practices. Employing the PRISMA protocol for screening and VOSViewer for data visualisation, the analysis reveals a notable surge in publications, underscoring the growing scholarly recognition of accounting’s vital role in addressing environmental challenges. By synthesising how these theories explain and advance the discourse, this study provides essential conceptual scaffolding that enriches the field. By integrating theoretical and empirical analyses, it maps the intellectual landscape, identifies critical gaps, and charts an evidence-based pathway for future research and practical applications in climate accounting.