Diversity in Accounting: Implications for Environmental Sustainability
摘要
Current research underscores the growing emphasis accounting firms place on diversity. Evidence indicates that power imbalances related to diversity persist in the accounting profession, often perpetuated by traditional accounting techniques. With rising interest in social and environmental accounting, there is a burgeoning focus on how diversity impacts companies’ environmentally sustainable activities. Numerous studies have explored the potential of accounting to foster economic development without harming the environment. However, it is crucial to understand how these studies intersect with accounting research on diversity. To this end, we have conducted a systematic literature review on studies that integrate accounting research on diversity and environmental sustainability. Using both descriptive and content analyses, we have provided an overview of the trends of this literature, systematised the main contributions, and outlined implications for future research. Our review reveals that the primary focus of the analysed articles is the role of gender diversity within corporate boards and its impact on corporate environmental sustainability. The findings demonstrate that board gender diversity positively influences corporate environmental disclosure and performance. Additionally, the importance of contextual factors such as cultural traditions, industry dynamics, regulatory frameworks, and corporate governance mechanisms is highlighted in understanding the relationship between board gender diversity and environmental sustainability outcomes.