A decade of environmental accounting reporting: What we know?
2018
Mata Induráin, Carlos | Fialho, Ana | Eugénio, Teresa
This study presents a literature review of environmental reports based on papers published in 20 accounting journals between 2006 and 2015. A majority of the papers were published in journals, such as Accounting, Auditing & Accountability Journal, Accounting Forum, Critical Perspectives on Accounting, and Accounting, Organizations and Society. For each article, the aims and results obtained, methodologies adopted, data sources, industrial sectors, and countries involved were identified. Most of the studies present a longitudinal approach and use content analysis as their methodology. The most extensively used theories are the legitimacy and stakeholders theories. The purpose of this study is to contribute to the reflection of the state of the art of research in social and environmental accounting.
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