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Sustainability Accounting Studies: A Metasynthesis

Author

Listed:
  • Miseldra Gil-Marín

    (Public Policy Observatory, Universidad Autónoma de Chile, Santiago 7500912, Chile)

  • Alejandro Vega-Muñoz

    (Public Policy Observatory, Universidad Autónoma de Chile, Santiago 7500912, Chile)

  • Nicolás Contreras-Barraza

    (Facultad de Economía y Negocios, Universidad Andres Bello, Villa del Mar 8370035, Chile)

  • Guido Salazar-Sepúlveda

    (Departamento de Ingeniería Industrial, Facultad de Ingeniería, Universidad Católica de la Santísima Concepción, Concepción 4090541, Chile)

  • Sandra Vera-Ruiz

    (Formación General, Universidad Autónoma de Chile, Santiago 7500912, Chile)

  • Analia Verónica Losada

    (Facultad de Psicología y Ciencias Sociales, Universidad de Flores, Buenos Aires C1406, Argentina)

Abstract

This review article seeks to discuss the sustainability accounting concept by examining previously conducted studies on this topic in order to understand its thematic progress in the academic literature. This study is a metasynthesis, where, in the identification phase, 334 documents published in the Web of Science (WoS) database are selected, and in the literature review stages, 15 re-reviews are selected according to the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) method. The results reveal that businesses, academia, and regulatory bodies do not recognize a homogeneous terminology when it comes to sustainability accounting. There is a variety of synonyms that complicate the disclosure of activities carried out by companies in the pursuit of the sustainability development goals (SDGs), with SDGs 5, 6, 13, 14, and 15 being analyzed in the academic literature in relation to the sustainability accounting concept. For future research directions, the review articles analyzed suggest examining the concrete effects produced by practices related to sustainability performance in companies, linking the relevance of understanding the sustainability reports related to the sustainability performance of companies.

Suggested Citation

  • Miseldra Gil-Marín & Alejandro Vega-Muñoz & Nicolás Contreras-Barraza & Guido Salazar-Sepúlveda & Sandra Vera-Ruiz & Analia Verónica Losada, 2022. "Sustainability Accounting Studies: A Metasynthesis," Sustainability, MDPI, vol. 14(15), pages 1-15, August.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:15:p:9533-:d:879357
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    1. MARINA Alexandra-Gabriela, 2022. "General Requirements Exposure Draft: Comments About A Responsible Reporting," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(2), pages 22-29, September.
    2. Mohammed Muneerali Thottoli & Md. Aminul Islam & Farid Ahammad Sobhani & Shafiqur Rahman & Md. Sharif Hassan, 2022. "Auditing and Sustainability Accounting: A Global Examination Using the Scopus Database," Sustainability, MDPI, vol. 14(23), pages 1-14, December.
    3. Catalin Popescu & Eglantina Hysa & Alba Kruja & Egla Mansi, 2022. "Social Innovation, Circularity and Energy Transition for Environmental, Social and Governance (ESG) Practices—A Comprehensive Review," Energies, MDPI, vol. 15(23), pages 1-28, November.

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