The evolution and future trajectory of environmental accounting research

The adverse effects of climate change across the globe have brought environmental accounting issues to the forefront of academic and policy discussions. Although a growing number of empirical studies have explored various aspects of environmental accounting, limited efforts have been made to provide a holistic overview of the field. This study addresses that gap by conducting a bibliometric analysis of 1253 documents published over the last fifty years, retrieved from the Scopus database. Utilizing Biblioshiny and VOSviewer to visualize the intellectual and thematic structure of environmental accounting research. Besides key insights on the rising publication volume and the identification of influential authors, sources, and institutions, the analysis of co-occurrence and thematic mapping uncovered eight interconnected key research themes. These themes collectively outline the scope and progression of the field: Corporate Environmental Accounting and Reporting, Emissions, Pollution, and Climate Impacts, Ecosystem Services and Natural Resource Valuation, Energy Consumption and Environmental Efficiency, Human and Social Dimensions of Sustainability, Policy, Governance, and Institutional Frameworks, Environmental Economics and Sustainable Development, and Scientific Communication and Knowledge Management. These clusters illustrate the transition from firm-level responsibility to broader socio-ecological and policy issues, emphasizing practical applications for sustainable governance and decision-making. The paper introduces a knowledge framework and proposes future research directions to guide upcoming studies and influence policy in environmental accounting.