Green Accounting and Sustainability Reporting: Reviewing an Applied Research Agenda for Modern Accounting

Abstrak

This study systematically reviews the development of applied research on green
accounting and sustainability reporting within the framework of modern accounting. The
growing global awareness of environmental issues encourages companies to shift from
profit-oriented goals toward broader social and ecological responsibility. Applying the
Systematic Literature Review (SLR) approach guided by the PRISMA 2020 protocol, this
study analyzed 20 Scopus Q1–Q2 indexed articles published between 2023 and 2024.
The articles were classified by main topic and research method to identify emerging
trends and research directions.
The results show that 65% of studies employed quantitative methods, 25% qualitative,
and 5% each used mixed-methods and bibliometric approaches. The dominant topics
encompass the correlation among ecological accounting, sustainability performance, and
firm value, while others address sustainability reporting, ESG disclosure, and accounting
digitalization. These findings indicate that green accounting research remains empirically
oriented but is shifting toward conceptual and multidisciplinary approaches.
This study provides important implications for advancing modern accounting theory and
practice. Integrating economic, social, technological, and environmental perspectives is
essential for developing a sustainable accounting framework that aligns with global
challenges.