Sri Wahyuni, Gugus Irianto, Wuryan Andayani, Zaki Baridwan, Eko Ganis Sukoharsono
This research portrays the development of sustainability reporting standards towards mandatory IFRS S2 standards. The Web of Science database was accessed to obtain the papers from 2015 to April 2025. The CiteSpace software was used to identify publication trends, popular subjects, keywords, and cross-national collaboration patterns. The results demonstrate a significant surge in sustainability reporting since 2017, with the main cluster issues being compliance, mandatory disclosure, and climate risk disclosure. The main findings of this study underscore the role of international regulations in driving the transition towards standardized mandatory reporting, with IFRS S2 as the main catalyst in the integration of financial and nonfinancial disclosures. New fields such as climate risk disclosure and the circular economy have been recognized as revolutionary potential that offers innovative solutions to regional and global environmental issues. These subjects were studied to comply with the global rules of countries by advocating cooperation and partnership. They may increase the effect of environmental reports, establish sustainable development, and encourage their circumstances toward the global business community, which values visibility and accountability reports. ©2026 The authors. This article is published by IIETA and is licensed under the CC BY 4.0 license (http://creativecommons.org/licenses/by/4.0/).
Doctoral Programme of Accounting Science, Universitas Brawijaya, Malang, 65145, Indonesia; Department of Accounting, Universitas Bumi Persada, Aceh, 24351, Indonesia; Department of Accounting, Universitas Brawijaya, Malang, 65145, Indonesia
