What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector

Abstract

Purpose The purpose of this paper is to provide a picture of the state of the art in social and environmental accounting research applied to the public sector, highlighting different streams and the main gaps in current literature and providing input for future research. Design/methodology/approach A bibliometric method was used to analyse the characteristics, citation patterns and content of 38 papers published in international academic journals. Findings The findings show that the research on social and environmental reporting in the public sector is still at an early stage. Current investigations, although slowly on the increase, are still very few and localised. Most papers are about the reasons why public organisations report, what and how they report, but there are so many aspects that need to be investigated more in-depth or require extra validation in order to open new directions for future research, among which the relationship with and the differences between other non-financial type of reporting, namely ICR and IR. Research limitations/implications The study shows some limitations, mainly related to the adoption of the bibliometric method. Indeed, it does not take into account books and chapters but only papers published in international and academic journals. This leads to exclude a significant part of the existing literature and other relevant contributions on the field. Originality/value Social and environmental reporting practices are quickly spreading in the public sector. The field is particularly interesting, given the specific connotations of this kind of organisations. However, the literature is clearly not exhaustive and there is not a comprehensive and systematic review of the state of the art on the subject.

Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective

“…SR and <IR> differ mostly in relation to the diffusion life cycle, but for most of the other criteria they do not reveal relevant differences. This supports the reflection made by [30] that <IR> can represent the evolution of SR. It is true that while SR can be considered a more mature managerial innovation (in the learning phase), <IR> in the public sector is still in an embryonic phase and it is mainly promoted by an external institution (e.g., IIRC).…”

“…Despite the vast and growing literature on the topic, most studies examined individual reporting tools. On this respect, this study contributes with a comparative analysis of SR, PFR and <IR>, answering also to the call made by [30] to look at the interrelation among different accountability tools. We argue about their diffusion patterns, the commonalities and differences, which suggest different stages of evolution, different actors and forces at play.…”

“…However, the literature tended to analyze a specific reporting tool, without providing a comparative analysis. As Fusco and Ricci (2018) argue, it is time to "consider the relationship with -and the differences between" different non-financial types of reporting [30]. This paper aims at contributing the above reflections via a comparative analysis of the characteristics of SR, PR and <IR> and their development cycle under the lenses of a fad and fashion perspective.…”

“…Sustainability reporting (SR) in the public sector is nothing new, with the first applications and production of standards dating back more than 20 years [10,30]. Nevertheless, the private sector has dominated the development of SR, with some observers considering this form of reporting a part of mainstream business reporting [39,40].…”

Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017

“…De hecho, el enfoque desde sus dimensiones holísticas, se convierte en eje facilitador para la identificación de acciones previstas que mitiguen el impacto ambiental (Higuera et al, 2017), con el propósito de crear compromiso con los sectores empresariales en la generación de prácticas limpias, que eliminen acciones que pueden generar contaminación y afectaciones ambientales; al mismo tiempo que producen acercamiento a la comunidad, para entender las necesidades y proporcionar planes sociales (Chumaceiro y Hernández, 2012;Chumaceiro et al, 2016;Azudin & Mansor, 2018). De esta manera, la sostenibilidad y la CA ha alcanzado una relevancia significativa en la práctica académica y profesional en el campo de la gestión, evidenciado en el rápido crecimiento de estudios con la aplicación en el mejoramiento de las practicas sostenibles en las organizaciones (Chumaceiro y Hernández, 2012;Chumaceiro et al, 2016;Fusco y Ricci, 2018;Gibassier & Alcouffe, 2018;Merigó & yang, 2017;Schaltegger et al, 2011;Yamaguchi, Silva & Watanabe, 2015).…”