Ten years of accounting for climate change: a systematic review of research progress and future directions

Abstract This study provides a systematic literature review of accounting for climate change research from 2015 to 2024, synthesising and analysing current trends across publications, countries, organisations, journals, and keyword occurrences. Its distinct contribution and novelty lie in introducing a critical theoretical dimension absent in prior reviews, moving beyond descriptive bibliometrics to rigorously examine various theoretical frameworks, such as legitimacy, stakeholder, institutional, and agency theories, that underpin this research. This approach addresses a significant gap by offering a deeper and more nuanced understanding of the motivations and mechanisms behind corporate climate disclosure practices. Employing the PRISMA protocol for screening and VOSViewer for data visualisation, the analysis reveals a notable surge in publications, underscoring the growing scholarly recognition of accounting’s vital role in addressing environmental challenges. By synthesising how these theories explain and advance the discourse, this study provides essential conceptual scaffolding that enriches the field. By integrating theoretical and empirical analyses, it maps the intellectual landscape, identifies critical gaps, and charts an evidence-based pathway for future research and practical applications in climate accounting.