This This study aims to comprehensively map and analyze the trajectory of green accounting research in Indonesia using a bibliometric approach, with the specific objective of identifying research trends, collaboration networks, dominant themes, and existing gaps related to the integration of green accounting within Environmental, Social, and Governance (ESG) frameworks, green innovation, and institutional implementation. By examining 34 publications from 2010 to 2025, the study provides an empirical foundation to understand how green accounting has evolved from a compliance-driven practice into a strategic tool supporting sustainability. Despite growing academic interest, there is a lack of systematic bibliometric analyses capturing the research landscape of green accounting in Indonesia. Furthermore, empirical evidence on the incorporation of green accounting into ESG strategies and institutional readiness is limited. The roles of key factors such as accountants, auditors, and regulators in strengthening environmental reporting remain insufficiently explored. The analysis reveals three major clusters: green accounting’s impact on corporate performance; sector-specific applications including SMEs; and strategic and institutional integration. Findings show that while corporate performance dominates research focus, integration with ESG frameworks and institutional factors requires further exploration. This study fills these gaps by proposing future research directions, particularly the advancement of digital green accounting systems and ESG-aligned reporting frameworks. It also emphasizes the urgent need for capacity building and stronger institutional support. Future studies should expand empirical research with larger and more diverse samples, assess policy effectiveness, and evaluate the role of digital technologies in green accounting. The insights aim to inform both scholars and policymakers to advance Indonesia’s sustainable development agenda.
Rahmajati et al. (Tue,) studied this question.