Environmental accounting and profitability: Evidence from a bibliometric mapping

Environmental challenges have increased the relevance of accounting approaches capable of linking sustainability practices with organizational performance. This study examines the scientific development of research connecting environmental accounting and profitability through a bibliometric analysis of 118 articles indexed in Web of Science and Scopus. The analysis identifies the main publication of outlets, influential authors, geographical distribution, and thematic evolution of the field. The results reveal a growing academic interest over recent years, together with a conceptual shift from descriptive sustainability reporting toward studies that evaluate economic implications. Emerging research trends emphasize environmental disclosure, corporate responsibility, and efficiency-oriented green accounting practices as mechanisms that may support long-term value creation. Overall, the findings suggest that environmental accounting is progressively positioned as a managerial tool that contributes to both sustainability objectives and financial performance assessment, while highlighting the need for further empirical exploration across sectors and contexts.