ACCOUNTING AND SUSTAINABILITY IN UNIVERSITIES AND COMPANIES: A SYSTEMATIC LITERATURE REVIEW OF THE LAST DECADE

Since the Stockholm conference in 1972, the topic of sustainability and accounting has evolved significantly, with companies and universities recognizing the importance of environmental degradation. Advances such as environmental accounting have triggered issues such as the SDGs and ESG, which have created gaps and opportunities for further development. The aim is to present an analysis of the evolution of research correlating accounting and sustainability in universities and companies. The collection was carried out on the Web of Science and included the creation of two search strings. The articles were classified and analyzed using Zotero software and Vosviewer software for data mining. The results show the main authors, journals and countries researching the topics. For research on universities, the focus was on innovation in measuring sustainability, while in companies there is a significant search for information disclosure.