Cristina Boţa-Avram

This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the extent of climate change disclosures in the European utilities sector. Data were collected from LSEG Workspace, formerly known as Refinitiv Eikon, which included a sample of 71 European utilities companies operating during the financial year 2024. Initially, in accordance with the Climate‐Related Financial Disclosures recommendations of the Task Force (TCFD) and aligned with Sustainable Development Goal 13 (SDG 13: climate action), we established a climate‐related score (TCFD_Score) to evaluate the compliance of sustainability reports with the TCFD framework. This score was developed using an automated structured process that incorporates a machine learning approach, specifically designed in the Python programming language within the Google Colab environment. Subsequently, an ordinary least squares regression analysis was used to identify which governance drivers significantly affect the climate‐related score. The findings indicate that the characteristics of the board (such as gender diversity and board size), CEO duality, external assurance of sustainability reporting, and the qualifications of external assurance providers in the audit‐accounting field positively and significantly influence the climate disclosure score. On the contrary, factors such as board independence, audit committee independence, sustainability‐based compensation, and dedicated sustainability committees did not show a significant impact. By examining these determinants, this research seeks to provide valuable information on the mechanisms underlying transparency and accountability in environmental reporting by utilities providers.

Purpose: This study aims to provide a comprehensive overview of the temporal evolution of greenwashing practices through bibliometric analysis. Design/methodology/approach: Companies involved in environmental, social and governance (ESG) fraud exploit the information gap between themselves and investors, consumers or regulators, capitalizing on the absence of robust verification mechanisms for sustainability data. This research employs a bibliometric analysis of fraud in sustainability reporting. We employed VOSviewer software, which identifies connections and trends within a large volume of information and provides a visual map of the most significant elements in the field. The article specifically analyzes academic literature related to greenwashing published between 1976 and 2025, covering 3,004 publications on the Web of Science. Findings: The findings underscore the escalating involvement of corporations in practices commonly referred to as greenwashing. This phenomenon can be attributed to the increasing public pressure from various stakeholders, prompting organizations to respond to these expectations predominantly through misleading communication rather than implementing substantive environmental initiatives. Research limitations/implications: One significant limitation of this research is its predominant reliance on bibliometric and network analysis through the use of VOSviewer, which necessitates the employment of standardized scientific databases. Practical implications: The research makes governments and companies aware of the need to implement genuine sustainability policies, a rising demand for transparency in ESG reporting and changing consumer perceptions following the pandemic. Social implications: This analysis aims to elucidate the evolution of greenwashing in scholarly research, thereby enriching our understanding of its trajectory and implications within the wider context of environmental discourse. Originality/value: This research is valuable for researchers and academics, as it provides insights into the evolution of the greenwashing concept, current trends and areas that have not been extensively studied. Investors and financial analysts may also find the findings helpful for accurately assessing companies’ sustainable performance when making capital allocation decisions. Additionally, regulators and public authorities are an important audience, as they are responsible for developing and enforcing policies aimed at preventing misleading sustainability disclosures.

Recent research has increasingly focused on the representation of women on boards and their impact on sustainability reporting. Although various factors influencing the relationship between female directors and the quality of sustainability reporting have been explored, no study has integrated a comprehensive framework that addresses the primary determinants and benefits of gender diversity in this context. This study aims to identify the critical internal and external determinants that influence the effect of gender diversity on sustainability reporting, as well as the supporting theories. We conducted a systematic review of the literature of 124 empirical articles published between 2000 and 2024, suggesting a unified framework that includes 20 benefit groups, 15 internal factors and 16 external factors that affect sustainability reporting. The findings may be useful for policymakers, researchers and decision makers in understanding how to leverage the positive effects of gender diversity in sustainability reporting and identifying the factors that influence this relationship.

In this paper, we conducted an extensive bibliometric analysis of the current state-of-the-art in sustainability reporting assurance (SRA). Our goal was to identify research patterns, critical areas, and emerging trends that can guide future research and development in this field. We used two advanced bibliometric software, VosViewer and Biblioshiny on R Studio, to conduct a complex bibliometric analysis. We visually analysed 633 studies from the Web of Science database from 1992 to 2023. Our study examined the trend of publications, the most influential journals, publications, authors, institutions, and interconnections among countries, keywords, and journals. Next, we conducted a bibliometric analysis of keywords and a thematic map analysis to identify emerging research themes. We then identified and ranked the 50 most influential studies in the field of SRA based on their average citations per year. Through content analysis, we highlighted the foundational theories, research methods used, and main thematic issues addressed in these studies. Finally, we suggested relevant avenues for future research in the SRA domain for each primary thematic analysis. Overall, this analysis provides valuable insights into current research trends and can help guide future research efforts in sustainability reporting assurance. En este artículo, llevamos a cabo un extenso análisis bibliométrico sobre el estado actual del arte en la verificación de los informes de sostenibilidad (SRA, por sus siglas en inglés). Nuestro objetivo fue identificar patrones de investigación, áreas clave y tendencias emergentes que puedan orientar futuras investigaciones y desarrollos en este campo. Utilizamos dos programas avanzados de análisis bibliométrico, VosViewer y Biblioshiny en R Studio, para realizar un análisis bibliométrico complejo. Analizamos visualmente 633 estudios extraídos de la base de datos Web of Science, desde 1992 hasta 2023. Nuestro estudio examinó la evolución de las publicaciones, las revistas, autores, instituciones y publicaciones más influyentes, así como las interconexiones entre países, palabras clave y revistas. A continuación, realizamos un análisis bibliométrico de palabras clave y un análisis de mapas temáticos para identificar temas de investigación emergentes. Posteriormente, identificamos y clasificamos los 50 estudios más influyentes en el ámbito de la SRA según su promedio de citas por año. Mediante un análisis de contenido, destacamos las teorías fundamentales, los métodos de investigación utilizados y los principales temas tratados en dichos estudios. Finalmente, propusimos líneas relevantes para futuras investigaciones en el ámbito de la verificación de los informes de sostenibilidad, basándonos en cada uno de los principales análisis temáticos. En conjunto, este análisis ofrece una visión valiosa de las tendencias actuales de investigación y puede contribuir a orientar los esfuerzos futuros en este campo.

Purpose: This paper aims to address the void in the current literature regarding the determinants of career choice in Romania, an emerging economy. The objective is to furnish empirical data on the factors that impact students’ intentions to pursue a career in accounting while adding to the academic discourse on this topic. To accomplish this, the authors use an integrative model of the theory of planned behaviour (TPB) and social cognitive career theory (SCCT) in this analysis. This study aims to illuminate the factors that motivate students to pursue an accounting career and attain certification. Design/methodology/approach: The sample consisted of accounting students from the largest public university in Romania, as they were readily accessible. The authors used a structured questionnaire to gather data and analyse the responses. To test the model and research hypotheses, the authors used structural equation modelling (SEM) techniques. Given the sample size, the authors opted for partial least squares SEM, which provides greater flexibility in modelling and can estimate complex models. Findings: This study reveals that two factors, attitude and perceived behavioural control (PBC), play a significant role in shaping the inclination of accounting students towards pursuing a career in this field. The authors also found that the factor of self-evaluating outcome expectations (SEOEs) strongly influences accounting students’ attitudes. Additionally, the study highlights the impact of self-efficacy on both SEOEs and PBC. However, subjective norms and perceived job availability were not found to significantly sway the intention of accounting students towards this career path. Research limitations/implications: The research findings hold significant implications for individuals invested in the accounting profession, especially in developing nations where the number of skilled professionals is limited. The use of the TPB and SCCT frameworks in the realm of accounting illustrates the paramount influence of attitude on career aspirations. Consequently, professional organisations and academic institutions can showcase the advantages of the profession and highlight its societal value to appeal to a greater number of students. By fostering a positive perception, countering unfavourable beliefs and augmenting SEOEs and self-efficacy, stakeholders can enhance the appeal of accounting as a career path. Originality/value: To the best of authors’ knowledge, this study is one of the first to apply the above integrative model in the accounting field while aiming to improve interdisciplinary integration.

Purpose: This study aims to review the current literature on the positive and negative effects of digitalisation in preventing corruption. It analyses existing research patterns and provides recommendations for future studies.Design/methodology/approach: This paper employed bibliometric analysis and systematic review to scrutinise 190 papers from the Web of Science database from 2000 to 2023. Biblioshiny on R Studio was used for advanced bibliometric analysis to determine publication dynamics, influential journals, publications and impactful authors and a three-field plot to analyse relationships among countries, keywords and journals.Findings: This study provides a bibliometric analysis of the past and actual developments in the field related to the effects of digitalisation on corruption. Based on the systematic literature review on a sample of the 50 most influential articles, this study identified background theories employed, the primary research methodologies adopted and valuable insights into both the positive and negative aspects of the impact of digitalisation on corruption.Originality/value: This study provides an extended overview of the effects of digitalisation on corruption and advances new avenues for further research related to this field. The white and dark sides of the effects of digitalisation on corruption are highlighted. Furthermore, the study identifies the need for further research in this field to gain a more in-depth understanding of the nexus between digitalisation and corruption.