This bibliometric analysis examines growth in sustainability accounting and finance, highlighting research trends and gaps in governance.
Key Points
A 6.76% annual growth was observed in sustainability accounting, sustainable finance, and governance over the past 40 years.
Key themes include integration of environmental social governance (ESG), sustainability reporting, and collaborative research among the USA, China, and Europe.
The study employed bibliometric analysis using Scopus and Web of Science, identifying emerging topics like artificial intelligence in sustainability.
Challenges include the need for standardized metrics for small and medium enterprises, with implications for regulatory frameworks in sustainability.