Advancing Green Accounting in Emerging Asian Economies: A Systematic Literature Review of Drivers, Frameworks, and Technological Enablers (2015–2025)

Green accounting has evolved from a niche concept into a strategic mechanism for integrating environmental considerations into business decision-making, particularly in emerging Asian economies facing rapid industrialisation and rising ecological pressures. This study conducts a systematic literature review (SLR) of 1,370 peer-reviewed articles published between 2015 and 2025 to synthesise current knowledge on green accounting adoption, measurement frameworks, and technological enablers across diverse organisational and institutional contexts. The review identifies four thematic domains: (1) the influence of green accounting on firm performance and financial outcomes, (2) organisational drivers and barriers shaping adoption, (3) the development and fragmentation of measurement and policy frameworks, and (4) the role of green innovation and digital technologies in strengthening environmental reporting. Findings reveal that green accounting enhances operational efficiency, risk management, and market valuation when embedded within broader sustainability strategies, yet adoption remains uneven due to capability gaps, inconsistent indicators, and resource constraints. Measurement systems are expanding toward multidimensional carbon and resource accounting models, but lack alignment, limiting comparability and policy integration. Technological readiness emerges as a critical enabler, with digital tools and clean technologies improving data accuracy and transparency, though benefits depend on organisational capacity and governance structures. The review concludes with recommendations for sector-wide measurement templates, staged capability-building routines, and workflow-integrated data collection to improve reliability and practical relevance. Future research should address SME adoption pathways, comparative analysis of frameworks, and the integration of low-cost digital solutions into routine operations. This synthesis provides a comprehensive foundation for advancing green accounting as a driver of sustainable business performance in Asia.