Environmental Accounting and Corporate Disclosure: Global Research Trends and Conceptual Clusters
環境会計とコーポレートディスクロージャー：世界の研究動向と概念クラスター (AI 翻訳)
Ericke Fridatien, Annisa Sila Puspita, Marah Ammar
🤖 gxceed AI 要約
日本語
本論文は、1891件のScopus収録文献の書誌計量レビューにより、環境会計とコーポレートディスクロージャー研究の動向と概念的枠組みを統合する。2015年以降の急成長、米中豪の主導、国際共同ネットワークの強化が観察された。研究焦点は環境コスト会計から気候関連開示・ESG統合・低炭素移行戦略へとシフトしており、IFRS S2やEU CSRDなどの規制ドライバーへの注目が高まっている。
English
This bibliometric review of 1,891 Scopus records integrates trends in environmental accounting and corporate disclosure research. Since 2015, rapid growth led by Chinese, U.S., and Australian authors, with strengthening international collaborations. Research focus has shifted from environmental cost accounting to climate-related disclosure, ESG integration, and low-carbon transition, with increasing emphasis on regulatory drivers like IFRS S2 and EU CSRD.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
本論文は、環境会計・開示のグローバルな研究動向を俯瞰し、IFRS S2やCSRDなどの規制動向が開示基準の収斂を促進していることを示す。日本のSSBJ基準策定や有報でのサステナビリティ開示義務化の文脈で、国際的な研究トレンドを理解するための有用な基盤を提供する。
In the global GX context
This paper synthesizes the shift from environmental cost accounting to decision-useful climate disclosure, highlighting the role of regulatory frameworks such as IFRS S2, EU CSRD, and national policies. It confirms the growing convergence towards consistent sustainability reporting systems globally, relevant for TCFD/ISSB implementation.
👥 読者別の含意
🔬研究者:Provides a comprehensive bibliometric mapping of environmental accounting and disclosure research, identifying key clusters and evolving themes useful for positioning future research.
🏢実務担当者:Offers a macro-level view of how disclosure priorities have shifted from environmental cost to climate and ESG, informing corporate reporting strategy.
🏛政策担当者:Highlights the increasing global convergence of disclosure regulation around IFRS S2 and CSRD, supporting harmonization efforts.
📄 Abstract（原文）
This study provides a bibliometric review based on 1,891 Scopus-indexed records to integrate the trends and conceptual framework discussed in environmental accounting and corporate disclosure research. The results show intensive research growth since 2015, mainly led by Chinese, American, and Australian authors. Three categories were generated through thematic analysis: environmental strategies, corporate social responsibility, and accountability modes. Environmental accounting has developed from reporting to a strategic management tool, which is closely related to corporate governance, reputation, and sustainability performance. Additional findings show that the strength of international collaboration networks has increased over time, especially with Chinese and European institutions, reflecting a trend towards increasingly globalized research collaboratives. The keyword co-occurrence map indicates a shift in research priorities, from early attention to environmental cost accounting to the latest emphasis on climate-related disclosure, ESG integration, and low-carbon transition strategies. It also shows an increasing academic focus on regulatory drivers, including IFRS S2, the EU CSRD, and national emission policies. The cross-cluster comparison of differences implies a growing similarity in environmental responsibility accounting, corporate strategy, and stakeholder expectations, which underlines a move towards more consistent and decision-useful sustainability reporting systems.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.14710/presipitasi.v23i1.219-232first seen 2026-06-11 05:18:31
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