{"id":"https://openalex.org/W4286222403","doi":"https://doi.org/10.32479/ijeep.13085","title":"Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review","display_name":"Environmental Accounting Disclosure Practices: A Bibliometric and Systematic Review","publication_year":2022,"publication_date":"2022-07-19","ids":{"openalex":"https://openalex.org/W4286222403","doi":"https://doi.org/10.32479/ijeep.13085"},"language":"en","primary_location":{"id":"doi:10.32479/ijeep.13085","doi":"https://doi.org/10.32479/ijeep.13085","is_oa":true,"landing_page_url":"https://doi.org/10.32479/ijeep.13085","pdf_url":null,"source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Energy Economics and Policy","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.32479/ijeep.13085","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050500221","display_name":"Mohd Shoeb","orcid":"https://orcid.org/0000-0003-0582-7034","observed_orcids":["https://orcid.org/0000-0003-0582-7034"]},"institutions":[{"id":"https://openalex.org/I171210897","display_name":"Aligarh Muslim University","ror":"https://ror.org/03kw9gc02","country_code":"IN","type":"education","lineage":["https://openalex.org/I171210897"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Mohd Shoeb","raw_affiliation_strings":["Department of Commerce, Aligarh Muslim University, India,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Commerce, Aligarh Muslim University, India,","institution_ids":["https://openalex.org/I171210897"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026905799","display_name":"Aamir Aslam","orcid":"https://orcid.org/0000-0001-9116-3988","observed_orcids":["https://orcid.org/0000-0001-9116-3988"]},"institutions":[{"id":"https://openalex.org/I171210897","display_name":"Aligarh Muslim University","ror":"https://ror.org/03kw9gc02","country_code":"IN","type":"education","lineage":["https://openalex.org/I171210897"]},{"id":"https://openalex.org/I59475050","display_name":"Jamia Millia Islamia","ror":"https://ror.org/00pnhhv55","country_code":"IN","type":"education","lineage":["https://openalex.org/I59475050"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Aamir Aslam","raw_affiliation_strings":["Centre for Management Studies, Jamia Milia Islamia, India","Department of Commerce, Aligarh Muslim University, India,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for Management Studies, Jamia Milia Islamia, India","institution_ids":["https://openalex.org/I59475050"]},{"raw_affiliation_string":"Department of Commerce, Aligarh Muslim University, India,","institution_ids":["https://openalex.org/I171210897"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080561205","display_name":"Anam Aslam","orcid":"https://orcid.org/0000-0002-3304-7329","observed_orcids":["https://orcid.org/0000-0002-3304-7329"]},"institutions":[{"id":"https://openalex.org/I171210897","display_name":"Aligarh Muslim University","ror":"https://ror.org/03kw9gc02","country_code":"IN","type":"education","lineage":["https://openalex.org/I171210897"]},{"id":"https://openalex.org/I59475050","display_name":"Jamia Millia Islamia","ror":"https://ror.org/00pnhhv55","country_code":"IN","type":"education","lineage":["https://openalex.org/I59475050"]}],"countries":["IN"],"is_corresponding":false,"raw_author_name":"Anam Aslam","raw_affiliation_strings":["Centre for Management Studies, Jamia Milia Islamia, India","Department of Commerce, Aligarh Muslim University, India,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Centre for Management Studies, Jamia Milia Islamia, India","institution_ids":["https://openalex.org/I59475050"]},{"raw_affiliation_string":"Department of Commerce, Aligarh Muslim University, India,","institution_ids":["https://openalex.org/I171210897"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":590,"currency":"USD","value_usd":590},"apc_paid":{"value":590,"currency":"USD","value_usd":590},"fwci":4.0094,"has_fulltext":true,"cited_by_count":33,"citation_normalized_percentile":{"value":0.9362314,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"12","issue":"4","first_page":"226","last_page":"239"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9688000082969666,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.025599999353289604,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":0.8610000014305115},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.8870000243186951},{"id":"https://openalex.org/keywords/corporate-disclosure-practices","display_name":"corporate disclosure practices","score":0.8069999814033508},{"id":"https://openalex.org/keywords/firm-performance","display_name":"firm performance","score":0.9789999723434448},{"id":"https://openalex.org/keywords/disclosure-determinants","display_name":"determinants of disclosure","score":0.8320000171661377},{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.7739999890327454},{"id":"https://openalex.org/keywords/financial-leverage","display_name":"leverage","score":0.75},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.9210000038146973},{"id":"https://openalex.org/keywords/firm-age","display_name":"firm age","score":0.7630000114440918},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.3479999899864197}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7694128751754761},{"id":"https://openalex.org/C83867959","wikidata":"https://www.wikidata.org/wiki/Q371467","display_name":"Scopus","level":3,"score":0.7668579816818237},{"id":"https://openalex.org/C153083717","wikidata":"https://www.wikidata.org/wiki/Q6535263","display_name":"Leverage (statistics)","level":2,"score":0.6129385828971863},{"id":"https://openalex.org/C189708586","wikidata":"https://www.wikidata.org/wiki/Q1504425","display_name":"Systematic review","level":3,"score":0.5136167407035828},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.49804162979125977},{"id":"https://openalex.org/C2777526511","wikidata":"https://www.wikidata.org/wiki/Q691543","display_name":"Pace","level":2,"score":0.47134941816329956},{"id":"https://openalex.org/C2779820595","wikidata":"https://www.wikidata.org/wiki/Q798505","display_name":"Listing (finance)","level":2,"score":0.4589378237724304},{"id":"https://openalex.org/C2780514539","wikidata":"https://www.wikidata.org/wiki/Q15995649","display_name":"Accounting research","level":2,"score":0.4473803639411926},{"id":"https://openalex.org/C178315738","wikidata":"https://www.wikidata.org/wiki/Q603441","display_name":"Bibliometrics","level":2,"score":0.42669180035591125},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3908785879611969},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.25672847032546997},{"id":"https://openalex.org/C161191863","wikidata":"https://www.wikidata.org/wiki/Q199655","display_name":"Library science","level":1,"score":0.18957293033599854},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.14941510558128357},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.14078012108802795},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.13057798147201538},{"id":"https://openalex.org/C2779473830","wikidata":"https://www.wikidata.org/wiki/Q1540899","display_name":"MEDLINE","level":2,"score":0.12831154465675354},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C13280743","wikidata":"https://www.wikidata.org/wiki/Q131089","display_name":"Geodesy","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.32479/ijeep.13085","doi":"https://doi.org/10.32479/ijeep.13085","is_oa":true,"landing_page_url":"https://doi.org/10.32479/ijeep.13085","pdf_url":null,"source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Energy Economics and Policy","raw_type":"journal-article"},{"id":"pmh:oai:oai.econjournals.com:article/13085","doi":null,"is_oa":true,"landing_page_url":"https://econjournals.com/index.php/ijeep/article/view/13085","pdf_url":"https://econjournals.com/index.php/ijeep/article/download/13085/6837","source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"2146-4553","raw_type":"info:eu-repo/semantics/article"},{"id":"pmh:oai:RePEc:eco:journ2:2022-04-26","doi":null,"is_oa":false,"landing_page_url":"https://www.econjournals.com/index.php/ijeep/article/download/13085/6837","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:63bb61884b454daeb871ac7debe8cda8","doi":null,"is_oa":false,"landing_page_url":"https://doaj.org/article/63bb61884b454daeb871ac7debe8cda8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Energy Economics and Policy, Vol 12, Iss 4 (2022)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.32479/ijeep.13085","doi":"https://doi.org/10.32479/ijeep.13085","is_oa":true,"landing_page_url":"https://doi.org/10.32479/ijeep.13085","pdf_url":null,"source":{"id":"https://openalex.org/S2764470041","display_name":"International Journal of Energy Economics and Policy","issn_l":"2146-4553","issn":["2146-4553"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","poland-70"],"host_organization":"https://openalex.org/P4310318345","host_organization_name":"EconJournals","host_organization_lineage":["https://openalex.org/P4310318345"],"host_organization_lineage_names":["EconJournals"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Energy Economics and Policy","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[{"id":"https://openalex.org/study-designs/systematic-review","display_name":"Systematic Review"}],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4286222403.pdf","grobid_xml":"https://content.openalex.org/works/W4286222403.grobid-xml"},"referenced_works_count":69,"referenced_works":["https://openalex.org/W105942751","https://openalex.org/W123956729","https://openalex.org/W637241713","https://openalex.org/W1551783635","https://openalex.org/W1679591186","https://openalex.org/W1905298264","https://openalex.org/W1972667326","https://openalex.org/W1972924994","https://openalex.org/W1984942616","https://openalex.org/W1999453348","https://openalex.org/W2015971675","https://openalex.org/W2026816730","https://openalex.org/W2029088861","https://openalex.org/W2032375295","https://openalex.org/W2033494546","https://openalex.org/W2034319077","https://openalex.org/W2034416210","https://openalex.org/W2037131840","https://openalex.org/W2048197248","https://openalex.org/W2051513049","https://openalex.org/W2052795891","https://openalex.org/W2055340692","https://openalex.org/W2058954765","https://openalex.org/W2069043250","https://openalex.org/W2117574729","https://openalex.org/W2124666437","https://openalex.org/W2124982245","https://openalex.org/W2125304404","https://openalex.org/W2127401448","https://openalex.org/W2131830010","https://openalex.org/W2135455887","https://openalex.org/W2142129269","https://openalex.org/W2149604183","https://openalex.org/W2153222072","https://openalex.org/W2201349824","https://openalex.org/W2226187730","https://openalex.org/W2288698001","https://openalex.org/W2340218937","https://openalex.org/W2342259501","https://openalex.org/W2727427201","https://openalex.org/W2754908311","https://openalex.org/W2755950973","https://openalex.org/W2766058634","https://openalex.org/W2784561348","https://openalex.org/W2902888572","https://openalex.org/W2903871805","https://openalex.org/W2913651867","https://openalex.org/W2937064730","https://openalex.org/W2952789890","https://openalex.org/W2984678733","https://openalex.org/W2992682378","https://openalex.org/W2998021954","https://openalex.org/W2998449592","https://openalex.org/W3012601059","https://openalex.org/W3024288003","https://openalex.org/W3082773193","https://openalex.org/W3112616245","https://openalex.org/W3125653926","https://openalex.org/W3165296725","https://openalex.org/W3177253060","https://openalex.org/W3182980926","https://openalex.org/W3195758491","https://openalex.org/W4237045180","https://openalex.org/W4243059520","https://openalex.org/W4249482585","https://openalex.org/W4249894953","https://openalex.org/W4254947497","https://openalex.org/W4256363266","https://openalex.org/W4300028179"],"related_works":["https://openalex.org/W4386897520","https://openalex.org/W7035753062","https://openalex.org/W4303857314","https://openalex.org/W7154988060","https://openalex.org/W7164150496","https://openalex.org/W4285086346","https://openalex.org/W7221101128","https://openalex.org/W4390085797","https://openalex.org/W3152783591","https://openalex.org/W4388810462"],"abstract_inverted_index":{"The":[0,68,92],"aim":[1],"of":[2,10,48,70,77,154],"this":[3,32,75,109],"study":[4,72],"is":[5,79,86,98],"to":[6],"examine":[7],"the":[8,23,37,53,71,114,117,145],"importance":[9],"Environmental":[11],"Accounting":[12],"Disclosure":[13],"Practices":[14],"(EADP)":[15],"and":[16,66,104,116,136,160,170,179,193],"provide":[17],"a":[18,41,46,89,99,129,133],"systematic":[19],"review":[20,191],"based":[21,35],"on":[22,36,132],"existing":[24],"literature.":[25],"Bibliometric":[26],"analysis":[27,94],"technique":[28],"was":[29,111],"used":[30],"in":[31,102,108,177],"research":[33,78,120,164],"work":[34,107,165],"Scopus":[38],"database":[39,196],"over":[40],"30-year":[42],"period":[43],"(1991-2021),":[44],"using":[45],"sample":[47],"190":[49],"articles":[50],"we":[51],"determined":[52],"most":[54,63],"relevant":[55],"journals,":[56],"influential":[57],"authors,":[58],"countries,":[59],"keywords,":[60],"academic":[61,106],"institutions,":[62],"cited":[64],"papers,":[65],"trends.":[67],"results":[69],"show":[73],"that":[74,96,123,137],"area":[76,110],"still":[80],"at":[81,88],"an":[82],"early":[83],"stage":[84],"but":[85,172],"developing":[87],"greater":[90],"pace.":[91],"current":[93],"reveals":[95],"there":[97],"steady":[100],"rise":[101],"publications,":[103],"major":[105],"from":[112],"Italy,":[113],"USA":[115],"UK.":[118],"This":[119,163],"also":[121,185],"highlighted":[122],"environmental":[124],"accounting":[125],"disclosure":[126,139],"practices":[127,140],"have":[128],"positive":[130],"effect":[131],"firm\u2019s":[134,146],"performance":[135],"these":[138],"are":[141],"significantly":[142],"dependent":[143],"upon":[144],"characteristics":[147],"such":[148],"as":[149],"firm":[150,161],"size,":[151],"profitability,":[152],"time":[153],"listing,":[155],"financial":[156],"leverage,":[157],"board":[158],"size":[159],"age.":[162],"does":[166],"not":[167],"consider":[168],"books":[169],"chapters":[171],"only":[173],"includes":[174],"papers":[175],"published":[176],"academics":[178],"international":[180],"journals.":[181],"Future":[182],"researchers":[183],"can":[184],"take":[186],"into":[187],"consideration":[188],"other":[189,195],"literature":[190],"techniques":[192],"various":[194],"platforms":[197],"for":[198],"data":[199],"extraction.":[200]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":8},{"year":2024,"cited_by_count":14},{"year":2023,"cited_by_count":6},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2022-07-21T00:00:00"}