Sustainability accounting studies : a metasynthesis

Autores
Gil-Marín, Miseldra; Vega-Muñoz, Alejandro; Contreras-Barraza, Nicolás; Salazar-Sepúlveda, Guido; Vera-Ruiz, Sandra; Losada, Analía Verónica
Año de publicación
2022
Idioma
inglés
Tipo de recurso
artículo
Estado
versión publicada
Descripción
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.
Materia
DESARROLLO SOSTENIBLE
CONTABILIDAD
Nivel de accesibilidad
acceso abierto
Condiciones de uso
http://creativecommons.org/licenses/by/4.0/
Repositorio
Repositorio Institucional de la Universidad de Flores
Institución
Universidad de Flores
OAI Identificador
oai:repositorio.uflo.edu.ar:20.500.14340/977
Acceder
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oai_identifier_str oai:repositorio.uflo.edu.ar:20.500.14340/977
network_acronym_str RIUFLO
repository_id_str
network_name_str Repositorio Institucional de la Universidad de Flores
spelling Sustainability accounting studies : a metasynthesisGil-Marín, MiseldraVega-Muñoz, AlejandroContreras-Barraza, NicolásSalazar-Sepúlveda, GuidoVera-Ruiz, SandraLosada, Analía VerónicaDESARROLLO SOSTENIBLECONTABILIDADThis 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.Multidisciplinary Digital Publishing Institute, Suiza2022info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_6501info:ar-repo/semantics/articuloapplication/pdfurn:issn:2071-1050https://hdl.handle.net/20.500.14340/977doi:https://doi.org/10.3390/su14159533enginfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/4.0/Creative Commons Atribución 4.0 Internacional (CC BY 4.0)reponame:Repositorio Institucional de la Universidad de Floresinstname:Universidad de Flores2025-12-04T11:02:28Zoai:repositorio.uflo.edu.ar:20.500.14340/977instacron:UFLOInstitucionalhttps://repositorio.uflo.edu.ar/Universidad privadahttps://www.uflouniversidad.edu.ar/https://repositorio.uflo.edu.ar/server/oai/gabriela.rizzo@uflouniversidad.edu.arArgentinaopendoar:2025-12-04 11:02:28.596Repositorio Institucional de la Universidad de Flores - Universidad de Floresfalse
dc.title.none.fl_str_mv Sustainability accounting studies : a metasynthesis
title Sustainability accounting studies : a metasynthesis
spellingShingle Sustainability accounting studies : a metasynthesis
Gil-Marín, Miseldra
DESARROLLO SOSTENIBLE
CONTABILIDAD
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
dc.creator.none.fl_str_mv Gil-Marín, Miseldra
Vega-Muñoz, Alejandro
Contreras-Barraza, Nicolás
Salazar-Sepúlveda, Guido
Vera-Ruiz, Sandra
Losada, Analía Verónica
author Gil-Marín, Miseldra
author_facet Gil-Marín, Miseldra
Vega-Muñoz, Alejandro
Contreras-Barraza, Nicolás
Salazar-Sepúlveda, Guido
Vera-Ruiz, Sandra
Losada, Analía Verónica
author_role author
author2 Vega-Muñoz, Alejandro
Contreras-Barraza, Nicolás
Salazar-Sepúlveda, Guido
Vera-Ruiz, Sandra
Losada, Analía Verónica
author2_role author
author
author
author
author
dc.subject.none.fl_str_mv DESARROLLO SOSTENIBLE
CONTABILIDAD
topic DESARROLLO SOSTENIBLE
CONTABILIDAD
dc.description.none.fl_txt_mv 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.
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.
publishDate 2022
dc.date.none.fl_str_mv 2022
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
http://purl.org/coar/resource_type/c_6501
info:ar-repo/semantics/articulo
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv urn:issn:2071-1050
https://hdl.handle.net/20.500.14340/977
doi:https://doi.org/10.3390/su14159533
identifier_str_mv urn:issn:2071-1050
doi:https://doi.org/10.3390/su14159533
url https://hdl.handle.net/20.500.14340/977
dc.language.none.fl_str_mv eng
language eng
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
http://creativecommons.org/licenses/by/4.0/
Creative Commons Atribución 4.0 Internacional (CC BY 4.0)
eu_rights_str_mv openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by/4.0/
Creative Commons Atribución 4.0 Internacional (CC BY 4.0)
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Multidisciplinary Digital Publishing Institute, Suiza
publisher.none.fl_str_mv Multidisciplinary Digital Publishing Institute, Suiza
dc.source.none.fl_str_mv reponame:Repositorio Institucional de la Universidad de Flores
instname:Universidad de Flores
reponame_str Repositorio Institucional de la Universidad de Flores
collection Repositorio Institucional de la Universidad de Flores
instname_str Universidad de Flores
repository.name.fl_str_mv Repositorio Institucional de la Universidad de Flores - Universidad de Flores
repository.mail.fl_str_mv gabriela.rizzo@uflouniversidad.edu.ar
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