Research Trends in Sustainability Accounting and ESG Risks: A Systematic Literature Review (2016–2025)

Tendencias investigativas sobre contabilidad para la sostenibilidad y riesgos ASG: una revisión sistemática de la literatura (2016–2025)

Published 2026-07-30


https://doi.org/10.30554/lumina.v27.n1.5708.2026
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Vol. 27 No. 1 (2026): Lúmina 27(1)
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Artículos de revisión
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Guao Samper, R., García Lobo, L., & Rivas Carrero, T. (2026). Research Trends in Sustainability Accounting and ESG Risks: A Systematic Literature Review (2016–2025). Lúmina, 27(1), 27-1. https://doi.org/10.30554/lumina.v27.n1.5708.2026
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Guao Samper, R., García Lobo, L., & Rivas Carrero, T. (2026). Research Trends in Sustainability Accounting and ESG Risks: A Systematic Literature Review (2016–2025). Lúmina, 27(1), 27-1. https://doi.org/10.30554/lumina.v27.n1.5708.2026

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Royman Guao Samper
Gobernación del Departamento del Cesar
https://orcid.org/0000-0002-8800-1379 ORCID
Ligia García Lobo
La Universidad del Zulia-LUZ
https://orcid.org/0000-0002-2743-1391 ORCID
Tanger Rivas Carrero
Universidad de Los Andes-ULA
https://orcid.org/0000-0002-8366-1159 ORCID
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Sustainability accounting and environmental, social, and governance (ESG) risks constitute an emerging field aimed at strengthening decision-making for sustainable development. This study aimed to analyze research trends related to these categories in the scientific literature retrieved through Google Scholar, DOAJ, and Scopus during the 2016–2025 period, with particular emphasis on their implications for territorial management. Methodologically, an interpretive systematic literature review was conducted in accordance with the PRISMA guidelines. Initially, 219 records were identified; after applying the inclusion and exclusion criteria, the final corpus comprised 33 articles. The main trend consisted of studies integrating sustainability accounting and ESG risks, accounting for 31 articles. In contrast, the relationship between these categories and territorial management remains incipient, as only two studies were identified, one in each of the two remaining thematic axes. Furthermore, no studies were identified that simultaneously integrated sustainability accounting, ESG risks, and territorial management. In conclusion, a research gap persists that limits the development of comprehensive approaches to support sustainable territorial planning and highlights the need to strengthen interdisciplinary perspectives linking these three categories.

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