Trends and Gaps in Environmental Accounting Research: a bibliometric analysis of the last ten years (2015-2025)

Abstract

This study maps and analyzes the main research streams, emerging themes, and knowledge gaps in environmental accounting over the period 2015–2025 using bibliometric techniques. Articles and review papers published in English and Portuguese were retrieved from the Web of Science and Scopus databases and analyzed using the Bibliometrix package in R. The methodological procedure involved the import, pre-processing, and analysis of bibliographic records, including author co-citation, keyword co-occurrence, and collaboration network analyses among countries and institutions. The main results point to the consolidation of themes such as Environmental, Social, and Governance (ESG) reporting, environmental disclosure, and ecological liability management, while highlighting emerging topics such as the integration of environmental accounting with integrated reporting and the measurement of environmental assets. Scientific collaboration remains concentrated among a limited number of countries and influential authors, whereas underrepresented regions and innovative themes continue to represent important research gaps. Limitations were identified, such as a lack of professional training and restrictions in the analysis of the social impact of publications. Overall, the study provides an updated overview of the field and offers insights to support future research agendas, professional training, and creation of public policies aimed at strengthening environmental accounting in the context of sustainability.