Global Mapping of Sustainability Accounting and Green Supply Chain Research: A Bibliometric Analysis
Abstract
This study addresses an underexplored research gap in the sustainability literature: despite the parallel growth of sustainability accounting (SA) and green supply chain management (GSCM) over the past two decades, their intellectual integration remains insufficiently mapped. Existing bibliometric reviews examine each domain in isolation, leaving the structural and thematic linkages between accounting-based sustainability measurement and supply chain-level environmental practices largely uncharted. This study fills this gap by conducting a comprehensive bibliometric analysis of 6,356 peer-reviewed journal articles indexed in Scopus (2005–2025) using VOSviewer. Beyond conventional bibliometric mapping, this study introduces a conceptual framework linking SA and GSCM through three bridging mechanisms: measurement, governance, and strategic alignment. The analysis covers publication trends, intellectual foundations (co-citation networks), thematic evolution (keyword co-occurrence and bibliographic coupling), and an overlay visualization of temporal keyword shifts. Findings reveal a post-2021 surge in publications, strong disciplinary anchoring in business, management, and environmental sciences, and the emergence of five integrated thematic clusters. A future research agenda is proposed across five emerging frontiers: AI for sustainability accounting, ESG analytics, blockchain-based sustainability reporting, green digital supply chains, and carbon accounting ecosystems. This study contributes conceptually by positioning SA as the measurement infrastructure of GSCM, theoretically by integrating institutional theory and resource-based view perspectives, and practically by offering implications for managers, policymakers, and researchers.
References
Agrawal, R., Agrawal, S., Samadhiya, A., Kumar, A., Luthra, S., & Jain, V. (2024). Geoscience Frontiers Adoption of green finance and green innovation for achieving circularity : An exploratory review and future directions. Geoscience Frontiers, 15(4), 101669. https://doi.org/10.1016/j.gsf.2023.101669
Ayobamiji, A., Huseyin, A., Mehdi, O., Oluwatayomi, S., & Adegboye, R. (2025). Achieving carbon neutrality in energy transition economies : exploring the environmental efficiency of natural gas efficiency , coal efficiency , and resources efficiency. Clean Technologies and Environmental Policy, 27(5), 2103–2118. https://doi.org/10.1007/s10098-024-02932-w
Baah, C., Jin, Z., & Tang, L. (2019). Organizational and regulatory stakeholder pressures friends or foes to green logistics practices and financial performance: Investigating corporate reputation as a missing link. Journal of Cleaner Production, 247, 119125. https://doi.org/10.1016/j.jclepro.2019.119125
Balkumar, K., Gedam, V. V, Himateja, M., Anbuudayasankar, S., Narassima, M., Ganesh, K., Dwarakanath, M., & Pazhani, S. (2024). Prevalence and future trend in green supply chain management (GSCM): a systematic literature review. Benchmarking: An International Journal, 31(6), 2002–2033. https://doi.org/10.1108/BIJ-06-2022-0363
Benameur, K. B., Mostafa, M. M., Hassanein, A., Sharif, M. Z., & Al-Shattarat, W. (2023). Sustainability reporting scholarly research : a bibliometric review and a future research agenda. Management Review Quarterly. https://doi.org/https://doi.org/10.1007/s11301-023-00319-7
Benameur, K., Hassanein, A., Mostafa, M. M., Elmaghrabi, M., & Tharwat, H. (2025). A decade of sustainable finance scholarly research: performance analysis, science mapping and future pathways. Journal of Financial Reporting and Accounting. https://doi.org/10.1108/JFRA-10-2024-0722
Handoyo, S. (2024). Green supply chain management : a bibliometric analysis of global research trends and future directions. Production & Manufacturing Research, 12(1), 1–26. https://doi.org/10.1080/21693277.2024.2422614
Hariyani, D., Hariyani, P., Mishra, S., & Kumar, M. (2024). A literature review on green supply chain management for sustainable sourcing and distribution. Waste Management Bulletin, 2(4), 231–248. https://doi.org/10.1016/j.wmb.2024.11.009
Hossain, S., Batcha, M. S., Atoum, I., & Ahmad, N. (2022). Bibliometric Analysis of the Scientific Research on Sustainability in the Impact of Social Media on Higher Education during the COVID-19 Pandemic. Sustainability, 14, 1–17. https://doi.org/https://doi.org/10.3390/su142416388
Jerome, J. J. J., Sonwaney, V., Bryde, D., & Graham, G. (2024). Achieving competitive advantage through technology-driven proactive supply chain risk management : an empirical study. Annals of Operations Research, 332(1), 149–190. https://doi.org/10.1007/s10479-023-05604-y
Judijanto, L., & Nurzianti, R. (2025). Bibliometric Analysis of Artificial Intelligence for Sustainability Accounting. Sustainable Development Insights, 01(04), 118–128.
Kaur, A., & Lodhia, S. K. (2019). Sustainability accounting, accountability and reporting in the public sector: An overview and suggestions for future research. Meditari Accountancy Research, 27(4), 498–504. https://doi.org/10.1108/MEDAR-08-2019-510
Kraus, S., Rehman, S. U., & García, F. J. S. (2020). Corporate Social Responsibility and Environmental Performance: The Mediating Role of Environmental Strategy and Green Innovation. Technological Forecasting and Social Change, 160, 120262. https://doi.org/10.1016/j.techfore.2020.120262
Liew, M., & Cao, J. (2025). Accounting for Carbon Emissions Through Green Supply Chain Management : A Systematic Literature Review. Business Strategy and the Environment, 34, 8281–8304. https://doi.org/10.1002/bse.70021
Manavalan, & Jayakrishna. (2019). An Analysis on Sustainable Supply Chain for Circular Economy. Procedia Manufacturing, 33, 477–484. https://doi.org/10.1016/j.promfg.2019.04.059
Marsya, Z., Dewi, D. A. S., Sahar, S., & Fauziah, N. (2025). Mapping Global Research Trends in Green Business for Sustainable Development : A Bibliometric Analysis. International Journal of Economics, Commerce, and Management, 1(2), 66–78. https://doi.org/https://doi.org/10.62951/ijecm.v1i2.1042
Mugoni, E., Kanyepe, J., & Tukuta, M. (2024). Sustainable Technology and Entrepreneurship Sustainable Supply Chain Management Practices ( SSCMPS ) and environmental performance : A systematic review. Sustainable Technology and Entrepreneurship, 3(1), 100050. https://doi.org/10.1016/j.stae.2023.100050
Octisari, S. K. (2024). Understanding Trends In Green Accounting Studies : A Bibliometrics Analysis. Holistica, 15(1), 119–135. https://doi.org/10.2478/hjbpa-2024-0008
Pagell, M., & Shevchenko, A. (2014). Why Research in Sustainable Supply Chain Management Should Have no Future. Journal of Supply Chain Management, 50, 44–55. https://doi.org/10.1111/jscm.12037
Seuring, S., Aman, S., Hettiarachchi, B. D., Lima, F. A. De, Schilling, L., & Sudusinghe, J. I. (2022). Cleaner Logistics and Supply Chain Re fl ecting on theory development in sustainable supply chain management. Cleaner Logistics and Supply Chain, 3(June 2021), 100016. https://doi.org/10.1016/j.clscn.2021.100016
Seuring, S., & Muller, M. (2008). From a literature review to a conceptual framework for sustainable supply chain management. Journal of Cleaner Production Journal, 16, 1699–1710. https://doi.org/10.1016/j.jclepro.2008.04.020
Simanungkalit, R. H. M., Jumono, S., Adhikara, M. F. A., Munandar, A., Earltina, I., Miranda, & Suharna, J. (2025). Integration Of Digital Technology In Green Finance : A Systematic Analysis Of Green Digital Finance. Computer Science & Information Technology, 27–37. https://doi.org/10.5121/csit.2025.151303
Tate, W. L., Ellram, L. M., & Kirchoff, J. F. (2010). Corporate Social Responsibility Reports: A Thematic Analysis Related to Supply Chain Management. Journal of Supply Chain Management, 46, 19–44. https://doi.org/10.1111/j.1745-493X.2009.03184.x
Zaid, M. A., Issa, A., Deari, F., Kijkasiwat, P., & Kumar, V. (2025). Does corporate green innovation unlock financial doors? The mediating role of environmental performance. European Business Review, 37(3), 437–468. https://doi.org/10.1108/EBR-01-2024-0048
Zik-rullahi, A. A., Ph, D., & Jide, I. (2023). Green Accounting : A Fundamental Pillar of Corporate Sustainability Reporting. Journal of Accounting and Financial Management, 9(8), 59–72. https://doi.org/10.56201/jafm.v9.no8.2023.pg59.72

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.


