Bibliometric insights into green accounting research: analysing trends, impact, and theoretical foundations

Global environmental challenges, including climate change, water shortages, and biodiversity loss, pose significant risks to both society and ecosystems.Green accounting provides a comprehensive approach to promoting sustainability across economic, environmental, and social dimensions.However, a unified theoretical framework for green accounting research remains undeveloped.This study systematically analysed 833 articles from the Scopus database to address this gap.A refined framework for environmental responsibility and sustainable accounting was developed to enhance existing theories.The analysis highlights strong connections among green accounting research trends, identifies key areas and emerging topics, and confirms widely accepted methodologies.Additionally, the findings validate the bibliometric analysis within the constructed framework.This study offers a solid theoretical foundation for advancing green accounting theory, encouraging methodological innovation, and improving practical applications.By strengthening its theoretical basis, green accounting can play a crucial role in shaping sustainable business practices and policy development.