Sostenibilidad y contabilidad ambiental: Análisis bibliométrico y revisión documental de la investigación científica en el periodo 2013-2017
Sustainability and environmental accounting: Bibliometric analysis and documentary review of scientific research in the 2013-2017 period
Date
2019-12-09
2019-12-09
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Abstract
The work aims to describe the main bibliographic characteristics of world scientific production related to sustainability and environmental accounting (hereinafter CA) in the fields of administration, business and accounting, based on a descriptive analysis of the quantitative evolution of publications , methodological approaches, study units, thematic clusters, countries, main authors and scientific journals with related publications. The methodology corresponds to a descriptive documentary study, reflective of literature, based on the publications of Scopus indexed scientific documents by Elsevier and the use of VOSviewer software. The texts were selected based on various criteria including as keywords "sustainability" and "environment accounting", limitedin the field of "Business, Management and Accounting", during the period between 2013 and 2017. The results identified 66 texts, identifying how the years with the highest number of publications correspond to 2013 with 25.8% and 2017 with 19.7% of the total documents. Likewise, the research approaches applied in the field of sustainability and CA are oriented from the qualitative paradigm with 64%, and quantitative 33%. The types of studies, with greater application are exploratory investigations with 70%,descriptive 20% and correlational with 8%. Regarding the units studied, the documents are focused from research in companies, with 68%, distributed in 77% large companies and 33% small and medium. The most relevant sectors focus on the tertiary sector with 44%, secondary 33% and primary 3%; The countries with the highest number of studies are the United States, United Kingdom, Australia and Italy. Finally, the limitations of the study focus on the methodological strategy proposed by the author, taking intoaccount a single Scopus database. There are some studies that generate contributions without being indexed in the database.
Referencias:
Almeida, C. M. V. B., Agostinho, F., Giannetti, B. F., & Huisingh, D. (2015). Integrating cleaner production into sustainability strategies: An introduction to this special volume. Journal of Cleaner Production, 96, 1–9. https://doi.org/10.1016/j.jclepro.2014.11.083
Almeida, C. M. V. B., Bonilla, S. H., Giannetti, B. F., & Huisingh, D. (2013). Cleaner Production initiatives and challenges for a sustainable world: An introduction to this special volume. Journal of Cleaner Production, 47, 1–10. https://doi.org/10.1016/j.jclepro.2013.03.010
Alrazi, B., De Villiers, C., & Van Staden, C. J. (2015). A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity. Journal of Cleaner Production, 102, 44–57. https://doi.org/10.1016/j.jclepro.2015.05.022
Archibold, W., Aguilera, L. & Escobar, A. (2017). Revisoría fiscal y sostenibilidad empresarial en Colombia. ECONÓMICAS CUC, 38(2), 77-88. https://doi.org/10.17981/econcuc.38.2.2017.06
Arévalo, H. & Muñoz, R. (2017). Acuerdos de intercambio intersectorial entre Australia y Colombia desde el desarrollo sustentable. ECONÓMICAS CUC, 38(1), 37-54. https://doi.org/10.17981/econcuc.38.1.02
Arroyo, P. (2017). A new taxonomy for examining the multi-role of campus sustainability assessments in organizational change. Journal of Cleaner Production, 140, 1763– 1774. https://doi.org/10.1016/j.jclepro.2015.08.100
Azudin, A., & Mansor, N. (2018). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, 23(3), 222–226. https://doi.org/10.1016/j.apmrv.2017.07.014
Bansal, P., & DesJardine, M. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70–78. https://doi.org/10.1177/1476127013520265
Bartels, E. M. (2013). How to perform a systematic search. Best Practice and Research: Clinical Rheumatology, 27(2), 295–306. https://doi.org/10.1016/j.berh.2013.02.001
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. https://doi.org/10.1016/j.aos.2014.01.003
Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21–34. https://doi.org/10.1016/j.cpa.2017.06.002
Briner, R., & Walshe, N. (2014). From Passively Received Wisdom To Actively Constructed Knowledge: Teaching Systematic Review Skills As a Foundation of Evidence-Based Management. Academy of Management Learning & Education, 13(3), 415–432. https://doi.org/10.5465/amle.2013.0222
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120–1156. https://doi.org/10.1108/AAAJ-04-2013-1313
Chan, H. K., Wang, X., & Raffoni, A. (2014). An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting. The British Accounting Review. https://doi.org/10.1016/j.bar.2014.10.004
Chumaceiro, A. & Hernández, J. (2012). La legislación tributaria venezolana como promotora de la responsabilidad social empresarial. Revista OIKOS, 16(33), 53–68.
Chumaceiro, A., Chirinos Noroño, E. & Reyes, I. (2016). Antecedentes de políticas y organizaciones sociales orientadas a la promoción de la responsabilidad social empresarial en el siglo XX. Búsqueda, 3(16), 20-32. https://doi.org/10.21892/01239813.163
Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research, 24(4), 349–365. https://doi.org/10.1016/j.mar.2013.10.004
Doorasamy, M. (2015). Theoretical developments in environmental management accounting and the role and importance of MFCA. Foundations of Management, 7(1), 37–52. https://doi.org/10.1515/fman-2015-0024
Ehnert, I., Harry, W., & Zink, K. J. (2018). Sustainability and Human Resource Management - Developing Sustainable Business Organizations. NHRD Network Journal (Vol. 6). https://doi.org/10.1177/0974173920130413
Falagas, M. E., Pitsouni, E. I., Malietzis, G. a, & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal : Official Publication of the Federation of American Societies for Experimental Biology, 22(2), 338–342. https://doi.org/10.1096/fj.07-9492LSF
Fuentes, D. D., García, H. A., & Toscano, A. E. (2018). Estado actual de la implementación de las Normas Internacionales de Información Financieras ( NIIF ) en PyMEs de la ciudad de Montería , Colombia. Faces, 24(51), 1–16.
Fusco, F., & Ricci, P. (2018). What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector. International Journal of Public Sector Management. https://doi.org/10.1108/IJPSM-05-2017-0134
Gibassier, D., & Alcouffe, S. (2018). Environmental Management Accounting: The Missing Link to Sustainability? Social and Environmental Accountability Journal, 38(1), 1–18. https://doi.org/10.1080/0969160X.2018.1437057
Gloria, G. M., & Villarreal Aguilar. (2011). CONTABILIDAD Y SOSTENIBILIDAD AMBIENTAL, “Medición de la contabilidad Ambiental en los procesos de desarrollo”.
Guenther, E., Endrikat, J., & Guenther, T. W. (2016). Environmental management control systems: a conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136, 147–171. https://doi.org/10.1016/j.jclepro.2016.02.043
Hernández, J., Chumaceiro, A. & Ravina, R. (2019). Mirada transdisciplinaria de la participación ciudadana y la felicidad social en el discurrir del milenio. Revista Utopía y Paxis, 24(Extra 3): 46-59. disponible en http://produccioncientificaluz.org/index.php/utopia/article/view/29685
Jenkins, J. G., Popova, V., & Sheldon, M. D. (2018). In support of public or private interests? An examination of sanctions imposed under the AICPA code of professional conduct. Journal of Business Ethics, 152(2), 523–549. https://doi.org/10.1007/s10551-016-3308-2
Kitchenham, B. (2004). Procedures for performing systematic reviews. Keele University (Vol. 33). Keele (United Kingdom).
Law, E. P., Diemont, S. A. W., & Toland, T. R. (2017). A sustainability comparison of green infrastructure interventions using emergy evaluation. Journal of Cleaner Production, 145, 374–385. https://doi.org/10.1016/j.jclepro.2016.12.039
Lee, W. E., Birkey, R. N., & Patten, D. M. (2017). Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a US Setting. Social and Environmental Accountability Journal, 37(2), 81–96. https://doi.org/10.1080/0969160X.2016.1270225
Linnenluecke, M. K., Russell, S. V, Griffi, A., & Linnenluecke, M. K. (2007). Subcultures and Sustainability Practices : the Impact on Understanding Corporate Sustainability. Business Strategy and the Environment, 452(December 2007), 432–452. https://doi.org/10.1002/bse
Loi, R., Lam, L. W., Ngo, H. Y., & Cheong, S. (2015). Article information : Journal of Managerial Psychology, Vol. 30 No, 645–658. https://doi.org/http://dx.doi.org/10.1108/02683940010305270
Merigó, J. M., & Yang, J.-B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/auar.12109
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., Altman, D., Antes, G., … Tugwell, P. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Medicine, 6(7). https://doi.org/10.1371/journal.pmed.1000097
Ojito, H. H., Alfonso, G., Mart, P., Londo, S., Cu, O., & Gonz, A. (2017). Contabilidad ambiental, tendencias investigativas mundiales 1, 12(1), 0–3. https://doi.org/10.22507/pml.v12n1a9
Pérez, M.E., Chumaceiro, A. & Acosta, I. (2019). Sostenibilidad social en el sector agroindustrial del estado Trujillo–Venezuela. Un constructo relevante para el desarrollo. Revista Opción, 35(90): 100-149. Disponible en https://produccioncientificaluz.org/index.php/opcion/article/view/30460
Perianes-Rodriguez, A., Waltman, L., & Van Eck, N. J. (2016). Constructing bibliometric networks: A comparison between full and fractional counting. Journal of Informetrics, 10(4), 1178–1195. https://doi.org/10.1016/j.joi.2016.10.006
Schaltegger, S., Gibassier, D., & Zvesdov, D. (2011). Environmental management accounting: a bibliometric literature review.
Sierra, H. A., Muñoz, V. A., Solano, charris E., & Santos, J. (2020). Sustainable Development Supported by Industry 4.0: A Bibliometric Analysis. In Service Oriented, Holonic and Multi-agent Manufacturing Systems for Industry of the Future (SOHOMA 201, Vol. 853, pp. 366–376). https://doi.org/10.1007/978-3-030-27477-1
Tian, X., Geng, Y., & Ulgiati, S. (2017). An emergy and decomposition assessment of China-Japan trade: Driving forces and environmental imbalance. Journal of Cleaner Production, 141, 359–369. https://doi.org/10.1016/j.jclepro.2016.09.124
Toscano-Hernández, A., Álvarez-González, L. I., & Sanzo-Pérez, M. J. (2018). Tendencias globales de la investigación científica relacionada con la sostenibilidad en la Universidad: Un análisis bibliométrico 2008-2017. In E. Älvarez-Arregui, S. García Granda, J. R. Obeso Suárez, J. J. Coz Díaz, F. Lombo Brugos, M. Mitre Aranda, … V. Cañal Fernández (Eds.), Universidad, Investigación y Conocimiento: Comprensión e intervención en una sociedad compleja (1a ed., pp. 237–244). Oviedo (España): Servicio de Publicaciones de la Universidad de Oviedo.
Toscano-Hernandez, A., Fuentes-Doria, D. D., Murillo, V., & Garcia-Alarcon, H. (2018). Contabilidad Ambiental y Sostenibilidad en las Organizaciones: Redes de colaboración y clúster temáticos de la producción científica mundial. In Innovar, Estrategia de Sostenibilidad para el Crecimiento y Desarrollo Empresarial (pp. 62– 78).
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111 /1467-8551.00375
Vilches, A., & Gil, D. (2012). La educación para la sostenibilidad en la Universidad: el reto de la formación del profesorado. Profesorado. Revista de Currículum y Formación de Profesorado, 16(2), 25–43.
Westman, L., Luederitz, C., Kundurpi, A., Mercado, A. J., Weber, O., & Burch, S. L. (2019). Conceptualizing businesses as social actors: A framework for understanding sustainability actions in small- and medium-sized enterprises. Business Strategy and the Environment, 28(2), 388–402. https://doi.org/10.1002/bse.2256
Wichaisri, S., & Sopadang, A. (2018). Trends and Future Directions in Sustainable Development. Sustainable Development, 26(1), 1–17. https://doi.org/10.1002/sd.1687
Yamaguchi, C. K., Silva Dos Santos, A. P., & Watanabe, M. (2015). Environmental accounting: A bibliometric study. Espacios, 36(11).
Yusoff, Y. M., Omar, M. K., & Kamarudin, M. D. (2019). Does organizational learning capability allow improving business sustainability? A quantitative analysis in the manufacturing SME context. IOP Conference Series: Materials Science and Engineering, 469(1). https://doi.org/10.1088/1757-899X/469/1/012015
Almeida, C. M. V. B., Agostinho, F., Giannetti, B. F., & Huisingh, D. (2015). Integrating cleaner production into sustainability strategies: An introduction to this special volume. Journal of Cleaner Production, 96, 1–9. https://doi.org/10.1016/j.jclepro.2014.11.083
Almeida, C. M. V. B., Bonilla, S. H., Giannetti, B. F., & Huisingh, D. (2013). Cleaner Production initiatives and challenges for a sustainable world: An introduction to this special volume. Journal of Cleaner Production, 47, 1–10. https://doi.org/10.1016/j.jclepro.2013.03.010
Alrazi, B., De Villiers, C., & Van Staden, C. J. (2015). A comprehensive literature review on, and the construction of a framework for, environmental legitimacy, accountability and proactivity. Journal of Cleaner Production, 102, 44–57. https://doi.org/10.1016/j.jclepro.2015.05.022
Archibold, W., Aguilera, L. & Escobar, A. (2017). Revisoría fiscal y sostenibilidad empresarial en Colombia. ECONÓMICAS CUC, 38(2), 77-88. https://doi.org/10.17981/econcuc.38.2.2017.06
Arévalo, H. & Muñoz, R. (2017). Acuerdos de intercambio intersectorial entre Australia y Colombia desde el desarrollo sustentable. ECONÓMICAS CUC, 38(1), 37-54. https://doi.org/10.17981/econcuc.38.1.02
Arroyo, P. (2017). A new taxonomy for examining the multi-role of campus sustainability assessments in organizational change. Journal of Cleaner Production, 140, 1763– 1774. https://doi.org/10.1016/j.jclepro.2015.08.100
Azudin, A., & Mansor, N. (2018). Management accounting practices of SMEs: The impact of organizational DNA, business potential and operational technology. Asia Pacific Management Review, 23(3), 222–226. https://doi.org/10.1016/j.apmrv.2017.07.014
Bansal, P., & DesJardine, M. (2014). Business sustainability: It is about time. Strategic Organization, 12(1), 70–78. https://doi.org/10.1177/1476127013520265
Bartels, E. M. (2013). How to perform a systematic search. Best Practice and Research: Clinical Rheumatology, 27(2), 295–306. https://doi.org/10.1016/j.berh.2013.02.001
Bebbington, J., & Larrinaga, C. (2014). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 39(6), 395–413. https://doi.org/10.1016/j.aos.2014.01.003
Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and sustainable development: Reflections and propositions. Critical Perspectives on Accounting, 48, 21–34. https://doi.org/10.1016/j.cpa.2017.06.002
Briner, R., & Walshe, N. (2014). From Passively Received Wisdom To Actively Constructed Knowledge: Teaching Systematic Review Skills As a Foundation of Evidence-Based Management. Academy of Management Learning & Education, 13(3), 415–432. https://doi.org/10.5465/amle.2013.0222
Brown, J., & Dillard, J. (2014). Integrated reporting: On the need for broadening out and opening up. Accounting, Auditing and Accountability Journal, 27(7), 1120–1156. https://doi.org/10.1108/AAAJ-04-2013-1313
Chan, H. K., Wang, X., & Raffoni, A. (2014). An integrated approach for green design: Life-cycle, fuzzy AHP and environmental management accounting. The British Accounting Review. https://doi.org/10.1016/j.bar.2014.10.004
Chumaceiro, A. & Hernández, J. (2012). La legislación tributaria venezolana como promotora de la responsabilidad social empresarial. Revista OIKOS, 16(33), 53–68.
Chumaceiro, A., Chirinos Noroño, E. & Reyes, I. (2016). Antecedentes de políticas y organizaciones sociales orientadas a la promoción de la responsabilidad social empresarial en el siglo XX. Búsqueda, 3(16), 20-32. https://doi.org/10.21892/01239813.163
Contrafatto, M., & Burns, J. (2013). Social and environmental accounting, organisational change and management accounting: A processual view. Management Accounting Research, 24(4), 349–365. https://doi.org/10.1016/j.mar.2013.10.004
Doorasamy, M. (2015). Theoretical developments in environmental management accounting and the role and importance of MFCA. Foundations of Management, 7(1), 37–52. https://doi.org/10.1515/fman-2015-0024
Ehnert, I., Harry, W., & Zink, K. J. (2018). Sustainability and Human Resource Management - Developing Sustainable Business Organizations. NHRD Network Journal (Vol. 6). https://doi.org/10.1177/0974173920130413
Falagas, M. E., Pitsouni, E. I., Malietzis, G. a, & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal : Official Publication of the Federation of American Societies for Experimental Biology, 22(2), 338–342. https://doi.org/10.1096/fj.07-9492LSF
Fuentes, D. D., García, H. A., & Toscano, A. E. (2018). Estado actual de la implementación de las Normas Internacionales de Información Financieras ( NIIF ) en PyMEs de la ciudad de Montería , Colombia. Faces, 24(51), 1–16.
Fusco, F., & Ricci, P. (2018). What is the stock of the situation? A bibliometric analysis on social and environmental accounting research in public sector. International Journal of Public Sector Management. https://doi.org/10.1108/IJPSM-05-2017-0134
Gibassier, D., & Alcouffe, S. (2018). Environmental Management Accounting: The Missing Link to Sustainability? Social and Environmental Accountability Journal, 38(1), 1–18. https://doi.org/10.1080/0969160X.2018.1437057
Gloria, G. M., & Villarreal Aguilar. (2011). CONTABILIDAD Y SOSTENIBILIDAD AMBIENTAL, “Medición de la contabilidad Ambiental en los procesos de desarrollo”.
Guenther, E., Endrikat, J., & Guenther, T. W. (2016). Environmental management control systems: a conceptualization and a review of the empirical evidence. Journal of Cleaner Production, 136, 147–171. https://doi.org/10.1016/j.jclepro.2016.02.043
Hernández, J., Chumaceiro, A. & Ravina, R. (2019). Mirada transdisciplinaria de la participación ciudadana y la felicidad social en el discurrir del milenio. Revista Utopía y Paxis, 24(Extra 3): 46-59. disponible en http://produccioncientificaluz.org/index.php/utopia/article/view/29685
Jenkins, J. G., Popova, V., & Sheldon, M. D. (2018). In support of public or private interests? An examination of sanctions imposed under the AICPA code of professional conduct. Journal of Business Ethics, 152(2), 523–549. https://doi.org/10.1007/s10551-016-3308-2
Kitchenham, B. (2004). Procedures for performing systematic reviews. Keele University (Vol. 33). Keele (United Kingdom).
Law, E. P., Diemont, S. A. W., & Toland, T. R. (2017). A sustainability comparison of green infrastructure interventions using emergy evaluation. Journal of Cleaner Production, 145, 374–385. https://doi.org/10.1016/j.jclepro.2016.12.039
Lee, W. E., Birkey, R. N., & Patten, D. M. (2017). Exposing Students to Environmental Sustainability in Accounting: An Analysis of Its Impacts in a US Setting. Social and Environmental Accountability Journal, 37(2), 81–96. https://doi.org/10.1080/0969160X.2016.1270225
Linnenluecke, M. K., Russell, S. V, Griffi, A., & Linnenluecke, M. K. (2007). Subcultures and Sustainability Practices : the Impact on Understanding Corporate Sustainability. Business Strategy and the Environment, 452(December 2007), 432–452. https://doi.org/10.1002/bse
Loi, R., Lam, L. W., Ngo, H. Y., & Cheong, S. (2015). Article information : Journal of Managerial Psychology, Vol. 30 No, 645–658. https://doi.org/http://dx.doi.org/10.1108/02683940010305270
Merigó, J. M., & Yang, J.-B. (2017). Accounting Research: A Bibliometric Analysis. Australian Accounting Review, 27(1), 71–100. https://doi.org/10.1111/auar.12109
Moher, D., Liberati, A., Tetzlaff, J., Altman, D. G., Altman, D., Antes, G., … Tugwell, P. (2009). Preferred reporting items for systematic reviews and meta-analyses: The PRISMA statement. PLoS Medicine, 6(7). https://doi.org/10.1371/journal.pmed.1000097
Ojito, H. H., Alfonso, G., Mart, P., Londo, S., Cu, O., & Gonz, A. (2017). Contabilidad ambiental, tendencias investigativas mundiales 1, 12(1), 0–3. https://doi.org/10.22507/pml.v12n1a9
Pérez, M.E., Chumaceiro, A. & Acosta, I. (2019). Sostenibilidad social en el sector agroindustrial del estado Trujillo–Venezuela. Un constructo relevante para el desarrollo. Revista Opción, 35(90): 100-149. Disponible en https://produccioncientificaluz.org/index.php/opcion/article/view/30460
Perianes-Rodriguez, A., Waltman, L., & Van Eck, N. J. (2016). Constructing bibliometric networks: A comparison between full and fractional counting. Journal of Informetrics, 10(4), 1178–1195. https://doi.org/10.1016/j.joi.2016.10.006
Schaltegger, S., Gibassier, D., & Zvesdov, D. (2011). Environmental management accounting: a bibliometric literature review.
Sierra, H. A., Muñoz, V. A., Solano, charris E., & Santos, J. (2020). Sustainable Development Supported by Industry 4.0: A Bibliometric Analysis. In Service Oriented, Holonic and Multi-agent Manufacturing Systems for Industry of the Future (SOHOMA 201, Vol. 853, pp. 366–376). https://doi.org/10.1007/978-3-030-27477-1
Tian, X., Geng, Y., & Ulgiati, S. (2017). An emergy and decomposition assessment of China-Japan trade: Driving forces and environmental imbalance. Journal of Cleaner Production, 141, 359–369. https://doi.org/10.1016/j.jclepro.2016.09.124
Toscano-Hernández, A., Álvarez-González, L. I., & Sanzo-Pérez, M. J. (2018). Tendencias globales de la investigación científica relacionada con la sostenibilidad en la Universidad: Un análisis bibliométrico 2008-2017. In E. Älvarez-Arregui, S. García Granda, J. R. Obeso Suárez, J. J. Coz Díaz, F. Lombo Brugos, M. Mitre Aranda, … V. Cañal Fernández (Eds.), Universidad, Investigación y Conocimiento: Comprensión e intervención en una sociedad compleja (1a ed., pp. 237–244). Oviedo (España): Servicio de Publicaciones de la Universidad de Oviedo.
Toscano-Hernandez, A., Fuentes-Doria, D. D., Murillo, V., & Garcia-Alarcon, H. (2018). Contabilidad Ambiental y Sostenibilidad en las Organizaciones: Redes de colaboración y clúster temáticos de la producción científica mundial. In Innovar, Estrategia de Sostenibilidad para el Crecimiento y Desarrollo Empresarial (pp. 62– 78).
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222. https://doi.org/10.1111 /1467-8551.00375
Vilches, A., & Gil, D. (2012). La educación para la sostenibilidad en la Universidad: el reto de la formación del profesorado. Profesorado. Revista de Currículum y Formación de Profesorado, 16(2), 25–43.
Westman, L., Luederitz, C., Kundurpi, A., Mercado, A. J., Weber, O., & Burch, S. L. (2019). Conceptualizing businesses as social actors: A framework for understanding sustainability actions in small- and medium-sized enterprises. Business Strategy and the Environment, 28(2), 388–402. https://doi.org/10.1002/bse.2256
Wichaisri, S., & Sopadang, A. (2018). Trends and Future Directions in Sustainable Development. Sustainable Development, 26(1), 1–17. https://doi.org/10.1002/sd.1687
Yamaguchi, C. K., Silva Dos Santos, A. P., & Watanabe, M. (2015). Environmental accounting: A bibliometric study. Espacios, 36(11).
Yusoff, Y. M., Omar, M. K., & Kamarudin, M. D. (2019). Does organizational learning capability allow improving business sustainability? A quantitative analysis in the manufacturing SME context. IOP Conference Series: Materials Science and Engineering, 469(1). https://doi.org/10.1088/1757-899X/469/1/012015
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