Accounting support for sustainability reporting: theoretical foundations and bibliometric analysis


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The purpose of this study is to substantiate the theoretical provisions on the accounting support for sustainability reporting and develop practical recommendations for improving the mechanisms for generating fragments of non-financial reporting based on accounting data. The study is conducted on the example of Ukraine. The paper provides a bibliometric analysis of scientific publications on the reporting in the field of sustainable development. Generalizing the results of the content-context block of the bibliometric analysis allowed identifying seven clusters. In the context of the study, the most relevant is the fourth cluster, which reflects the relationship between sustainability reporting and accounting. To create an effective mechanism for building sustainability reporting, a five-step sequence of actions based on accounting data was proposed, and tables were created to simplify the search for the necessary information to fill out fragments of a sustainability report and assess social and environmental security based on accounting data.

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    • Figure 1. Dynamics of published articles for 1991–2022 for the search query “sustainability reporting AND accounting”, the number of articles
    • Figure 2. Structural analysis of the concept of “sustainability reporting” by subject area
    • Figure 3. Defining the relationship between “sustainability reporting” and other concepts
    • Figure 4. Visualization map of the context-time dimension of research on “sustainability reporting” published in the editions of the Scopus database
    • Figure 5. Spatial component of the bibliometric analysis of the concepts “sustainability reporting” and “accounting”
    • Table 1. Characterization of bibliographic clusters based on the analysis of interconnection identification using VOSviewer
    • Table 2. Accounting support to generate a fragment of sustainability reporting: the social component
    • Table 3. Accounting support to generate a fragment of sustainability reporting: the environmental component
    • Conceptualization
      Hanna Filatova
    • Data curation
      Hanna Filatova, Tetiana Vasylieva
    • Investigation
      Hanna Filatova, Tetiana Vasylieva, Nataliia Vynnychenko
    • Project administration
      Hanna Filatova
    • Writing – original draft
      Hanna Filatova, Tetiana Vasylieva
    • Writing – review & editing
      Hanna Filatova
    • Formal Analysis
      Tetiana Vasylieva, Nataliia Vynnychenko
    • Funding acquisition
      Tetiana Vasylieva
    • Supervision
      Tetiana Vasylieva
    • Methodology
      Nataliia Vynnychenko, Milan Gedeon
    • Visualization
      Nataliia Vynnychenko, Martina Ballova
    • Resources
      Martina Ballova, Milan Gedeon
    • Software
      Martina Ballova
    • Validation
      Milan Gedeon