From Traditional CSR to ISSB Standards: A Bibliometric Analysis of Sustainability Reporting in Accounting Literature

Abstract

Sustainability disclosure in accounting literature has undergone a paradigm shift from traditional, voluntary Corporate Social Responsibility (CSR) to the convergence of global standards under the International Sustainability Standards Board (ISSB) to fulfill capital market demands for transparency. Although research in this field is growing rapidly, no bibliometric study has systematically and comprehensively mapped the knowledge structure and conceptual evolutionary trajectory from conventional CSR to ISSB standards in Indonesia. This study aims to analyze and map the developmental landscape of sustainability reporting literature within the accounting discipline. The methodology employs bibliometric analysis on 141 Scopus-indexed articles spanning from 2014 to 2026, integrating performance analysis via Biblioshiny and network analysis via VOSviewer. The results indicate that scientific production in this domain has grown exponentially with a Compound Annual Growth Rate (CAGR) of 34.93%. Cogent Business and Management emerged as the most dominant journal, while Ghozali I, Hajawiyah A, and Yusuf M were identified as the most productive authors. The landmark study by Purbawangsa et al. (2020) proved to be the most influential paper both locally and globally. Furthermore, thematic and network mapping confirms a conceptual shift in research focus from traditional governance toward emerging issues such as carbon emission disclosure, ESG performance, greenwashing, and integrated reporting standards. This study offers theoretical contributions by providing a holistic mapping of sustainability accounting evolution, as well as practical insights for standard setters and regulators in overseeing the adoption of IFRS S1 and S2 in Indonesia.