Contabilidade socioambiental e créditos de carbono: trajetórias e perspectivas da pesquisa científica

Abstract

Given the current environmental and business relevance of carbon credits, this study aimed to present the scenario of scientific productions related to the themes of carbon credits and accounting in the Web of Science database. Methodologically, a bibliometric, descriptive, and quantitative research approach was adopted. Data collection was carried out in the Web of Science database, translating the search terms into English, and covering the entire publication period up to 2023. In total, 904 productions were verified, which were generally analyzed regarding thematic areas, types of documents, publication years, main authors, countries, and languages of the publications. Citation indices were then assessed. Additionally, topics related to the themes of carbon credits and accounting were analyzed, through which the h-b and m indices were calculated. Finally, hot topics were identified. The results revealed an interdisciplinary nature, with a predominance in the areas of accounting and management, mainly concentrated in developed countries such as China, the USA, and England. The main thematic areas addressed were environment, ecology, engineering, and technology, indicating an emerging market for sustainable development and the role of accounting. The main type of production was articles in English. Wiedmann and Lenzen stood out as authors, either by the number of productions or by the citation index. The study also identified “Consumption” and “Energy” as hot topics, indicating areas with high academic impact and relevance. It is noteworthy that bibliometric studies enrich the understanding of socio-environmental accounting, providing practical and theoretical knowledge for future research.