2026-04-27T17:34:50Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/89042024-05-10T11:25:41Zcom_10259_8886com_10259_5086com_10259_2604com_10259_5238col_10259_8887col_10259_6212

Bridging the Understanding of Sustainability Accounting and Organizational Change García Torea, Nicolás Larrinaga González, Carlos Luque Vílchez, Mercedes Sustainability accounting Sustainability reporting Organizational change Literature review Economía Ciencias medioambientales Economics Environmental sciences The role of sustainability accounting in promoting organizational change toward more sustainable practices is a relevant area of research for both accounting and organization studies. Despite the interdisciplinary nature of this topic, while accounting research was imagining and exploring the transformative potential of social and environmental accounting practices since the inception of this activity, scholars in organization studies have recently developed a more general interest in this matter. This article aims to review how the association between sustainability accounting and reporting and sustainable organizational change has been examined in both disciplines to elaborate on some potential bridges to foster the creation of an interdisciplinary research field around this association, where a fertile conversation could develop. The mapping of this literature prompts us to propose five bridges around: how accounting and reporting are conceived; the direction of causality between sustainability accounting and organizational change; the assemblage of explanatory factors; theoretical foundations; and research methods. The author(s) disclosed receipt of the following financial support for the research, authorship, and/or publication of this article: The financial support provided by Spanish Ministry of Science & Innovation (Grant RTI2018-099920-B-I00) and FEDER and Junta de Castilla y León (Grant BU069P20) is gratefully acknowledged. 2024-04-11T09:41:06Z 2024-04-11T09:41:06Z 2022-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 1086-0266 http://hdl.handle.net/10259/8904 10.1177/10860266221083339 1552-7417 eng Organization & Environment. 2022, V. 36, n. 1, p. 17-38 https://doi.org/10.1177/10860266221083339 info:eu-repo/semantics/openAccess application/pdf SAGE Publications