نوع المستند : المقالة الأصلية
المؤلفون
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Teaching Assistant October High Institute for Engineering and technology
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Teaching Assistant Higher Institute of Management and Accounting- Sohag
10.21608/mbs.2025.433682
المستخلص
The world is undergoing rapid and interconnected changes across environmental, economic, and social dimensions, reinforcing the critical role of sustainability in business and financial markets. This study explores whether sustainability remains a focal topic among academic researchers. By employing keywords such as ESG, CSR, green bonds, human capital, ESG funds, sustainability assurance, climate change, and pollution, we conducted a review of publications in seven top-tier accounting journals ranked "A" by the Scientific Journal Rankings (SJR): British Accounting Review (BAR), Journal of Accounting Research (JAR), Journal of Accounting and Economics (JAE), The Accounting Review (TAR), Review of Accounting Studies (RAS), Accounting, Organizations, and Society (AOS), and Contemporary Accounting Research (CAR). Our findings suggest that sustainability remains a prominent theme in academic discourse, with a notable increase in related research output in recent years. We recommend further exploration into the determinants and implications of sustainability, given its essential role in addressing resource scarcity. This paper contributes to the existing sustainability literature and extends the work of Tsang et al. (2023), who presented a comprehensive review in their study titled "Environmental, Social, and Governance (ESG) Disclosure: A Literature Review.
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