A Bibliometric Review of Understanding in Environmental Reporting

Abdul  Galib; Nurwahyuni  Syahrir

doi:10.32534/jpk.v12i3.7306

Authors

Abdul Galib West Sulawesi University
Nurwahyuni Syahrir West Sulawesi University

DOI:

https://doi.org/10.32534/jpk.v12i3.7306

Keywords:

Environmental Reporting, Bibiliometric Analysis, Sustainability, Research Trend, Countries’ Performance

Abstract

Main Purpose - This study aims to provide an in-depth understanding of research in the field of environmental reporting.

Method - This article presents a bibliometric analysis of the environmental reporting literature using the Scopus database.

Main Findings – Research on environmental reporting shows a strong relationship between certain topics and certain author journals. Some journals and author specialize or are interested in specific aspects of environmental reporting research, such as sustainability, corporate social responsibility, environmental disclosure, and legitimacy theory.

Theory and Practical Implications - The theoretical implications of this study provide an understanding of research trends and the potential to expand collaboration in regions or countries that have not been heavily involved in the field of environmental reporting. The practical implication is the importance of academics to fill the research gap in developing countries.

Novelty – The analysis was conducted to see the development trend of environmental reporting research and to conduct a comprehensive mapping of the development of environmental reporting.

Downloads

Download data is not yet available.

References

Ahmad, K., & Mohamed Zabri, S. (2024). The role of management accounting on the relationship between corporate social responsibility and performance in SMEs. Measuring Business Excellence, 28(1), 122–136. https://doi.org/10.1108/MBE-04-2023-0068

Ahmad, N., Khalil, M. T., & Ur Rehman, J. (2023). Impact of Environmental Performance of Automobile Companies on their Sustainable Financial Performance. Bulletin of Business and Economics, 12(3), 44–54. https://doi.org/10.5281/zenodo.8318556

Alfirevi?, N., Maleševi? Perovi?, L., & Mihaljevi? Kosor, M. (2023). Productivity and Impact of Sustainable Development Goals (SDGs)-Related Academic Research: A Bibliometric Analysis. In Sustainability (Switzerland) (Vol. 15, Issue 9). MDPI. https://doi.org/10.3390/su15097434

Bosi, M. K., Lajuni, N., Wellfren, A. C., & Lim, T. S. (2022). Sustainability Reporting through Environmental, Social, and Governance: A Bibliometric Review. Sustainability (Switzerland), 14(19). https://doi.org/10.3390/su141912071

Brooks, C., & Schopohl, L. (2021). Green accounting and finance: Advancing research on environmental disclosure, value impacts and management control systems. In British Accounting Review (Vol. 53, Issue 1). Academic Press. https://doi.org/10.1016/j.bar.2020.100973

Chen, C. (2017). Science Mapping: A Systematic Review of The Literature. Journal of Data and Information Science, 2, 1–40. https://par.nsf.gov/servlets/purl/10063059

Chen, C. H. (2022). The mediating effect of corporate culture on the relationship between business model innovation and corporate social responsibility: A perspective from small- and medium-sized enterprises. Asia Pacific Management Review, 27(4), 312–319. https://doi.org/10.1016/j.apmrv.2022.01.001

Chen, Y., & Mai, W. (2024). Investor attention and environmental performance of Chinese high-tech companies: the moderating effects of media attention and coverage sentiment. Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-03489-1

Chi, T., & Yang, Z. (2024). Trends in Corporate Environmental Compliance Research: A Bibliometric Analysis (2004–2024). Sustainability (Switzerland) , 16(13). https://doi.org/10.3390/su16135527

Chouaibi, J., Rossi, M., & Abdessamed, N. (2022). The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context. Competitiveness Review: An International Business Journal, 32(3), 326–349. https://doi.org/10.1108/CR-04-2021-0062

Chrzan, S., & Pott, C. (2024). Limiting environmental reporting flexibility: investor judgment based on the EU taxonomy. Review of Quantitative Finance and Accounting, 63(4), 1511–1548. https://doi.org/10.1007/s11156-024-01297-x

Dowling, J., & Pfeffer, J. (1975). Pacific Sociological Association Organizational Legitimacy: Social Values and Organizational Behavior. In Source: The Pacific Sociological Review (Vol. 18, Issue 1). https://journals.sagepub.com/doi/abs/10.2307/1388226

Elkington, J. (1994). Towards the Sustainable Corporation: Win-Win-Win Business Strategies for Sustainable Development. California Management Review, 36(2), 90–100. https://doi.org/10.2307/41165746

Enciso-Alfaro, S. Y., & García-Sánchez, I. M. (2023). Corporate governance and environmental sustainability: Addressing the dual theme from a bibliometric approach. In Corporate Social Responsibility and Environmental Management (Vol. 30, Issue 3, pp. 1025–1041). John Wiley and Sons Ltd. https://doi.org/10.1002/csr.2403

Galib, A., Wulandari, F. A., & Ariyandani, N. (2024). Behavioral Aspects Approaches in Encouraging Green Accounting Practices for MSMEs in West Sulawesi: Kalindaqdaq Mandar Perspective. Economic and Business Journal (ECBIS), 3(1), 1. https://doi.org/https://doi.org/10.47353/ecbis.v3i1.156

Ghuslan, M. I., Jaffar, R., Saleh, N. M., & Yaacob, M. H. (2021). Corporate governance and corporate reputation: The role of environmental and social reporting quality. Sustainability (Switzerland), 13(18). https://doi.org/10.3390/su131810452

Guthrie J., & Parker LD. (1989). Corporate Social Responsibility: A Rebuttal of Legitimacy Theory. Accounting and Business Research, 19(76), 342352. https://doi.org/10.1080/00014788.1989.9728863

Kathy Rao, K., Tilt, C. A., & Lester, L. H. (2012). Corporate governance and environmental reporting: An Australian study. Corporate Governance: The International Journal of Business in Society, 12(2), 143–163. https://doi.org/10.1108/14720701211214052

Kumar, A., & Singh, R. K. (2022). Does a retailer’s performance depend on CSR practices? A stakeholder theory perspective from developing economy. Benchmarking: An International Journal, 29(8), 2615–2638. https://doi.org/10.1108/BIJ-07-2021-0384

Kvasni?ková Stanislavská, L., Pila?, L., Fridrich, M., Kvasni?ka, R., Pila?ová, L., Afsar, B., & Gorton, M. (2023). Sustainability reports: Differences between developing and developed countries. Frontiers in Environmental Science, 11. https://doi.org/10.3389/fenvs.2023.1085936

Liu, T., Chen, L., Yang, M., Sandanayake, M., Miao, P., Shi, Y., & Yap, P. S. (2022). Sustainability Considerations of Green Buildings: A Detailed Overview on Current Advancements and Future Considerations. In Sustainability (Switzerland) (Vol. 14, Issue 21). MDPI. https://doi.org/10.3390/su142114393

Liu, Y., Liu, H., He, W., Deng, H., & Maqsood, U. S. (2024). Collaborative governance: The role of common institutional ownership in corporate environmental information disclosure. Energy and Environment. https://doi.org/10.1177/0958305X241244533

Merigó, J. M., & Yang, J. B. (2017). A bibliometric analysis of operations research and management science. Omega (United Kingdom), 73, 37–48. https://doi.org/10.1016/j.omega.2016.12.004

Osemene, O. F., Adinnu, P., Fagbemi, T. O., & Olowookere, J. K. (2024). Corporate Governance and Environmental Accounting Reporting in Selected Quoted African Companies. Global Business Review, 25(4), 1096–1119. https://doi.org/10.1177/09721509211010989

Patel, J. D., Shah, R., & Trivedi, R. H. (2022). Effects of energy management practices on environmental performance of Indian small- and medium- sized enterprises. Journal of Cleaner Production, 333.

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. Future Business Journal, 11(1), 165. https://doi.org/10.1186/s43093-025-00580-0

Sehgal, V., Garg, N., & Singh, J. (2023). Impact of sustainability performance & reporting on a firm’s reputation. International Journal of System Assurance Engineering and Management, 14(1), 228–240. https://doi.org/10.1007/s13198-022-01782-3

Timbate, L. (2023). CSR and corporate taxes: Substitutes or complements? BRQ Business Research Quarterly, 26(4), 327–346. https://doi.org/10.1177/23409444211002218

van Dijk, A., Mount, R., Gibbons, P., Vardon, M., & Canadell, P. (2014). Environmental reporting and accounting in Australia: Progress, prospects and research priorities. In Science of the Total Environment (Vols. 473–474, pp. 338–349). Elsevier B.V. https://doi.org/10.1016/j.scitotenv.2013.12.053

Wang, Q., Ren, F., & Li, R. (2024). Exploring the impact of geopolitics on the environmental Kuznets curve research. Sustainable Development, 32(3), 1700–1722. https://doi.org/10.1002/sd.2743