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Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?

Author

Listed:
  • Gabriella D'Amore
  • Antonio D'Alessio
  • Alessandro Scaletti

Abstract

This study aims to clarify the distinction between sustainability accounting and environmental accounting by examining their thematic evolution and theoretical foundations. It investigates whether these concepts represent independent domains or are part of a unified field while identifying the frameworks that have shaped their development. A bibliometric analysis of 2254 articles from the Web of Science database was conducted. Using co‐word and social network analysis, the study maps key thematic clusters and their evolution over time. The results reveal that sustainability accounting and environmental accounting are distinct yet interconnected. Both draw on institutional theory, but they respond to different pressures and institutional actors. Sustainability accounting increasingly aligns with regulatory compliance and reporting frameworks, while environmental accounting has evolved into a technical field addressing carbon, biodiversity and ecological accounting. Clarifying these concepts enhances terminology precision, improves comparability in research and supports practitioners in developing targeted sustainability strategies. It also promotes better communication between scholars and corporate actors. This study highlights accounting's role in fostering environmental and social change. Clearer definitions can inform policymakers in designing effective sustainability frameworks and enhance sustainability education, helping future professionals better understand the distinct roles of sustainability and environmental accounting. This study provides a novel contribution by systematically mapping the conceptual structure of the field using bibliometric techniques. By adopting a data‐driven approach, it moves beyond definitional debates and case‐based studies, addressing longstanding terminological ambiguity.

Suggested Citation

  • Gabriella D'Amore & Antonio D'Alessio & Alessandro Scaletti, 2025. "Environmental Accounting and Sustainability Accounting: Lexical or Substantial Difference?," Sustainable Development, John Wiley & Sons, Ltd., vol. 33(S1), pages 1376-1394, November.
    • Handle: RePEc:wly:sustdv:v:33:y:2025:i:s1:p:1376-1394
    DOI: 10.1002/sd.70069
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