Literature Review on Triple Bottom Line Accounting, Business Sustainability and Environmental Reporting

This study presents a literature review related to the implementation of the concept of triple bottom line accounting, business sustainability, corporate performance and environmental reporting published in one of the reputable international journals, in this case, Emerald Insight (www.emerald.com), between 2015 and 2020. Most of them papers published in journals, Asian Journal of Accounting Research, Journal of Global Responsibility, Corporate Governance, Advances in Environmental Accounting & Management, and The International Journal of Business in Society. For each article, the objectives and results obtained, the methodology adopted, the data sources, the industry sector, and the countries involved are identified. The theory used is stakeholder theory. The aim of this study is to contribute to research in social and environmental accounting.