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JCR Category: Business in ESCI edition

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2024) 1.3 Q3
Journal Citation IndicatorTM (2024) 0.26 Q4
Received: 2024-05-19  |  Accepted: 2024-08-20  |  Published: 2024-09-30

Title

Analysis of sustainability accounting standards: a review


Abstract

The United Nations (UN), one of the international organizations, carries out various studies within the framework of their objectives for protecting the environment for sustainable development and against the climate crisis. This study is also an academic written source that supports the UN's goals. This study conducted a bibliometric analysis of 128 articles scanned in the Web of Science SSCI index within the scope of sustainability accounting standards. Because of the study, it is noteworthy that there has been an increase in the number of publications on sustainability accounting standards after 2017. In recent years, enterprises have increased awareness about sustainability, and accordingly, they attach importance to environmental practices in the production process. Another finding is that the publications are mostly co-authored, and these authors are from different countries. In this regard, it was observed that the authors who contributed the most works were from Spain. As a result of creating a word cloud image, it was determined that the word sustainability was the most frequently used keyword. The analysis revealed that the journal "Sustainability" publishes the most works on this subject. This study, a reference source for new studies, is thought to contribute to the international literature.


Keywords

sustainability, sustainability accounting, sustainability accounting standards


JEL classifications

Q56 , M40 , M41


URI

http://jssidoi.org/jesi/article/1234


DOI


Pages

303-324


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Yeşil, Tolga
Usak University, Uşak, Turkey https://www.usak.edu.tr
Articles by this author in: CrossRef |  Google Scholar

Journal title

Entrepreneurship and Sustainability Issues

Volume

12


Number

1


Issue date

September 2024


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 933  |  PDF downloads: 520

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