Bibliometric Analysis of Green Accounting

Authors

  • Loso Judijanto IPOSS Jakarta, Indonesia
  • Gabriel Amadeus Sitompul Universitas Sumatera Utara

DOI:

https://doi.org/10.58812/sdi.v2i01.2727

Keywords:

Green Accounting, Sustainability, Sustainable Development, Carbon Emissions, Climate Change, Bibliometric Analysis

Abstract

This study aims to examine the development, intellectual structure, and emerging trends in green accounting research through a bibliometric approach. Data were collected from a reputable scientific database and analyzed using VOSviewer to map co-occurrence of keywords, thematic clusters, and research evolution over time. The findings show that green accounting has developed into a multidisciplinary field closely linked with sustainability, sustainable development, and climate change. The literature is dominated by measurement-oriented themes such as carbon emissions, carbon footprint, and life cycle assessment, indicating a strong focus on quantifying environmental impact. In addition, the integration of energy efficiency and investment-related topics highlights the role of green accounting in supporting organizational decision-making. However, the analysis also reveals that social and human dimensions remain relatively underexplored.

References

[1] R. Gray, “Is accounting for sustainability actually accounting for sustainability… and how would we know? An exploration of narratives of organisations and the planet,” Accounting, Organ. Soc., vol. 35, no. 1, pp. 47–62, 2010.

[2] S. Schaltegger and R. Burritt, “Business cases and corporate engagement with sustainability: Differentiating ethical motivations,” J. Bus. ethics, vol. 147, no. 2, pp. 241–259, 2018.

[3] R. G. Eccles, M. P. Krzus, and S. Ribot, “Meaning and momentum in the integrated reporting movement.,” J. Appl. Corp. Financ., vol. 27, no. 2, 2015.

[4] N. Donthu, S. Kumar, D. Mukherjee, N. Pandey, and W. M. Lim, “How to conduct a bibliometric analysis: An overview and guidelines,” J. Bus. Res., vol. 133, pp. 285–296, 2021.

[5] C. Chen et al., “China and India lead in greening of the world through land-use management,” Nat. Sustain., vol. 2, no. 2, pp. 122–129, 2019.

[6] S. Whitmee et al., “Safeguarding human health in the Anthropocene epoch: report of The Rockefeller Foundation–Lancet Commission on planetary health,” Lancet, vol. 386, no. 10007, pp. 1973–2028, 2015.

[7] M. M. Mekonnen and A. Y. Hoekstra, “The green, blue and grey water footprint of crops and derived crop products,” Hydrol. earth Syst. Sci., vol. 15, no. 5, pp. 1577–1600, 2011.

[8] O. S. Qureshi et al., “Trans-endocytosis of CD80 and CD86: a molecular basis for the cell-extrinsic function of CTLA-4,” Science (80-. )., vol. 332, no. 6029, pp. 600–603, 2011.

[9] H. T. Cromartie et al., “Relativistic Shapiro delay measurements of an extremely massive millisecond pulsar,” Nat. Astron., vol. 4, no. 1, pp. 72–76, 2020.

[10] B. O. Zhou, R. Yue, M. M. Murphy, J. G. Peyer, and S. J. Morrison, “Leptin-receptor-expressing mesenchymal stromal cells represent the main source of bone formed by adult bone marrow,” Cell Stem Cell, vol. 15, no. 2, pp. 154–168, 2014.

[11] M. F. J. Aronson et al., “Biodiversity in the city: key challenges for urban green space management,” Front. Ecol. Environ., vol. 15, no. 4, pp. 189–196, 2017.

[12] H. Piwowar et al., “The state of OA: a large-scale analysis of the prevalence and impact of Open Access articles,” PeerJ, vol. 6, p. e4375, 2018.

[13] R. J. Griffitt, J. Luo, J. Gao, J. Bonzongo, and D. S. Barber, “Effects of particle composition and species on toxicity of metallic nanomaterials in aquatic organisms,” Environ. Toxicol. Chem., vol. 27, no. 9, pp. 1972–1978, 2008.

[14] F. Schneider, G. Kallis, and J. Martinez-Alier, “Crisis or opportunity? Economic degrowth for social equity and ecological sustainability. Introduction to this special issue,” J. Clean. Prod., vol. 18, no. 6, pp. 511–518, 2010.

Downloads

Published

2026-03-31

How to Cite

Bibliometric Analysis of Green Accounting. (2026). Sustainable Development Insights, 2(01), 75-82. https://doi.org/10.58812/sdi.v2i01.2727