Accounting for Renewable Energy: Investigating Emerging Topics and Research Pathways

IF 12.5 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-02-26 DOI:10.1002/bse.4210

Charl De Villiers, Salvatore Principale, Rubina Michela Galeotti, Daniela Cicchini

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Abstract

This paper presents a structured and systematic literature review (SLR) and critique of the literature on the opportunities and challenges of accounting, auditing, and renewable energy sources to identify trends and research streams and construct an agenda for future research. We collected a corpus of 229 academic articles searching in the 89 Chartered Association of Business School (CABS) accounting journals ranked 1, 2, 3, 4, and 4* over a period of 22 years. A total of 32 academic articles were included in the core analysis showing a total number of 2418 citations. We identify three research streams, namely 1) sustainability accounting and accounting for renewable energy; 2) the relationship between accounting, institutions, and the environment; and 3) environmental accounting, management, and sustainable development. The main theoretical and practical implications of this paper's findings are that the role of accounting and auditing for renewable energy is a prominent research topic for academics, practitioners, decision‐makers, and policy‐makers to consider.

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可再生能源核算：调查新兴课题和研究途径

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.