August 12, 2025

Green Talk, Real Impact? Mapping Indonesia’s Green Accounting Research Trajectory

EREmir Surya Rahmajati CSChristina Tri SetyoriniJenderal Soedirman University PKPoppy Dian Indira KusumaJenderal Soedirman University

Key Points

Green accounting research shows increasing focus on corporate performance and sustainability strategies, revealing the need for deeper integration with ESG frameworks.
Analysis of 34 publications between 2010 and 2025 indicates significant gaps in the exploration of institutional readiness and green innovation in Indonesia.
Bibliometric methods identified three research clusters: impact on corporate performance, sector-specific applications, and strategic integration within institutions.
Findings suggest a need for enhanced capacity building and empirical research to strengthen green accounting's role in supporting sustainable development.

Abstract

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.

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