Development of Sustainability Reporting Research on the Scopus Database Systematic Literature Review
DOI:
https://doi.org/10.5281/Keywords:
Sustainable Reporting, Green Accounting, Environmental AccountingAbstract
Rising global temperatures and ongoing climate cha- nge throughout the world are causing temperature fluctua- tions and weather conditions that are extreme and difficult to predict. Environmental accounting basically emphasizes the need for awareness of companies that have experienced the benefits of the environment to proactively increase efforts to minimize environmental problems. The aim of this literature is to find out how extensive research on Sustainability Reporting, has been carried out by previous studies that have been published in journals that have been indexed by Scopus. This research is qualitative research that uses literature study techniques on 175 research articles. The research sources used were research published in Scopus-indexed journals in 2017-2023 and then processed using VosViewer software version 1.6.18. The results show that Italy had the highest number of Scopus-indexed journal articles, with 255 publications. However, the VOSviewer analysis revealed that the United States and the United Kingdom are the countries with the most research on sustainability reporting published in Scopus-indexed journals
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