Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development

Sustainability

CristinaAlexandrina Stefanescu¹ 

[1] Department of Accounting and Audit, Faculty of Economics and Business Administration, Babeş-Bolyai University, 400591 Cluj-Napoca, Romania;

关键词: sustainability reporting;    non-financial reporting;    public sector;    literature review;    bibliometric analysis;    knowledge development;   

DOI  :  10.3390/su13084128

来源: DOAJ

【 摘 要 】

In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropriate to enrich the scientific literature. Since prior studies either conducted a structured literature review on non-financial reporting formats or were focused exclusively on social and environmental accounting, and no bibliometric review has yet been conducted on sustainability reporting in the public sector, this study aims to fill this gap. The objective of the paper is to identify the trends and patterns in knowledge development in the area of sustainability reporting in the public sector to investigate its structure and derive inferences and insights. Bibliometric results reveal that research in this field is still at an early stage, showing an unsteady, slightly upward trend. The literature responded well to the need to enhance the understanding of the public institutions’ role in advancing non-financial reporting and evolved along with the continuous development of the related voluntary frameworks (e.g., GRI, ). In this assent, further studies approaching the first mandatory regulation of non-financial information disclosure (Directive 95/2014/EU) are encouraged.

【 授权许可】

Unknown