Sustainability accounting studies : a metasynthesis

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 th...

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Autores principales: Gil-Marín, Miseldra, Vega-Muñoz, Alejandro, Contreras-Barraza, Nicolás, Salazar-Sepúlveda, Guido, Vera-Ruiz, Sandra, Losada, Analía Verónica
Formato: Artículo publishedVersion
Lenguaje:Inglés
Publicado: Multidisciplinary Digital Publishing Institute 2022
Materias:
DESARROLLO SOSTENIBLE
CONTABILIDAD
Acceso en línea:https://hdl.handle.net/20.500.14340/977
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Repositorio institucional de la Universidad de Flores de Universidad de Flores
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record_format dspace
spelling I89-R270-20.500.14340-9772023-07-25T03:00:21Z doi:https://doi.org/10.3390/su14159533 urn:issn:2071-1050 https://hdl.handle.net/20.500.14340/977 Sustainability accounting studies : a metasynthesis 2022 Gil-Marín, Miseldra Vega-Muñoz, Alejandro Contreras-Barraza, Nicolás Salazar-Sepúlveda, Guido Vera-Ruiz, Sandra Losada, Analía Verónica Multidisciplinary Digital Publishing Institute eng DESARROLLO SOSTENIBLE CONTABILIDAD 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. Fil: Gil-Marín, Miseldra. Universidad Autónoma de Chile; Chile. Fil: Vega-Muñoz, Alejandro. Universidad Autónoma de Chile; Chile. Fil: Contreras-Barraza, Nicolás. Universidad Andrés Bello; Chile. Fil: Salazar-Sepúlveda, Guido. Universidad Católica de la Santísima Concepción; Chile. Fil: Vera-Ruiz, Sandra. Universidad Autónoma de Chile; Chile. Fil: Losada, Analía Verónica. Universidad de Flores; Argentina. info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion info:eu-repo/semantics/openAccess http://creativecommons.org/licenses/by/4.0/ Creative Commons Atribución 4.0 Internacional (CC BY 4.0) application/pdf
institution Universidad de Flores
institution_str I-89
repository_str R-270
collection Repositorio institucional de la Universidad de Flores
language Inglés
topic DESARROLLO SOSTENIBLE
CONTABILIDAD
spellingShingle DESARROLLO SOSTENIBLE
CONTABILIDAD
Gil-Marín, Miseldra
Vega-Muñoz, Alejandro
Contreras-Barraza, Nicolás
Salazar-Sepúlveda, Guido
Vera-Ruiz, Sandra
Losada, Analía Verónica
Sustainability accounting studies : a metasynthesis
topic_facet DESARROLLO SOSTENIBLE
CONTABILIDAD
description 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.
format Artículo
Artículo
publishedVersion
author Gil-Marín, Miseldra
Vega-Muñoz, Alejandro
Contreras-Barraza, Nicolás
Salazar-Sepúlveda, Guido
Vera-Ruiz, Sandra
Losada, Analía Verónica
author_facet Gil-Marín, Miseldra
Vega-Muñoz, Alejandro
Contreras-Barraza, Nicolás
Salazar-Sepúlveda, Guido
Vera-Ruiz, Sandra
Losada, Analía Verónica
author_sort Gil-Marín, Miseldra
title Sustainability accounting studies : a metasynthesis
title_short Sustainability accounting studies : a metasynthesis
title_full Sustainability accounting studies : a metasynthesis
title_fullStr Sustainability accounting studies : a metasynthesis
title_full_unstemmed Sustainability accounting studies : a metasynthesis
title_sort sustainability accounting studies : a metasynthesis
publisher Multidisciplinary Digital Publishing Institute
publishDate 2022
url https://hdl.handle.net/20.500.14340/977
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AT veraruizsandra sustainabilityaccountingstudiesametasynthesis
AT losadaanaliaveronica sustainabilityaccountingstudiesametasynthesis
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