Green Accounting and ESG Research in Dynamic Organizational Environments

Abstract

This study examines the development and conceptual structure of research connecting green accounting, sustainability reporting, and ESG performance in dynamic organizational environments. A bibliometric analysis was conducted using 321 Scopus-indexed journal articles published between 2005 and 2026. Bibliometrix, Biblioshiny and VOSviewer were used to analyze scientific production, leading sources and countries, keyword co-occurrence, thematic evolution, and conceptual clusters. The findings reveal a marked increase in scientific production after 2017, followed by particularly strong growth after 2021. Sustainability reporting and sustainability accounting emerged as central themes, with increasing connections to environmental accounting, accountability, green accounting, corporate governance, innovation, financial performance, climate-related disclosure, and digitalization. The results suggest that green accounting is evolving from a specialized environmental measurement practice into a broader organizational information and management control mechanism. Sustainability reporting appears to connect internally generated environmental information with external ESG evaluation and stakeholder accountability. The study integrates previously fragmented research streams and clarifies the role of accounting information in supporting organizational responses to changing regulatory, technological, and stakeholder pressures. It also identifies opportunities for future empirical research on the relationship between green accounting, management control, reporting quality, and ESG performance.