Article
Sustainability Accounting Studies: A Metasynthesis
Registro en:
Gil-Marín, M., Vega-Muñoz, A., Contreras-Barraza, N., Salazar-Sepúlveda, G., Vera-Ruiz, S., & Losada, A. V. (2022). Sustainability accounting studies: A metasynthesis. Sustainability (Switzerland), 14(15) doi:10.3390/su14159533
2071-1050
Autor
Gil Marín, Miseldra
Vega Muñoz, Alejandro
Contreras Barraza, Nicolás
Alazar Sepúlveda, Guido
Vera Ruiz, Sandra
Losada, Analia
Resumen
Artículo de publicación SCOPUS - WOS 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.
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