Um estudo bibliométrico sobre as pesquisas em contabilidade ambiental entre 2020 e 2024

Abstract

Growing awareness about environmental preservation has encouraged the adoption of sustainable practices and preventive measures, especially after disasters such as the collapses of the Mariana and Brumadinho dams, which highlighted the lack of adequate environmental management. In this scenario, environmental accounting emerges as an essential tool for companies to manage their environmental impacts, identifying costs and promoting sustainable practices, in addition to helping to comply with legislation and improve the companies' image. The Brazilian Sustainability Pronouncements Committee (CBPS), created in 2022, and new standards reinforce the importance of environmental accounting, aligning Brazil with international standards. The increase in academic interest in the area reflects its relevance to corporate sustainability. This monograph investigates the trends and contributions of scientific production on environmental accounting from 2020 to 2024, using a descriptive and bibliometric approach. The results indicate an increase in the number of publications in the last five years, with emphasis on 2023 and 2024. The main themes covered were "management", "performance" and "sustainability", with an increase in the use of "corporate social responsibility", in 2024. The most cited author was Carlos Larrinaga Rodriguez, and China led the production with 58 articles. Compared to a previous study from 2019, an increase in publications and changes in trends in the most productive countries are observed