Sustainability accounting is interwoven with the complex challenge of climate change which mandates it to aggressively expand and entwine with other disciplines. This necessitates the need to map its literature in a manner hereto not undertaken. This study will review past three decades of sustainability accounting literature at the company and country levels, culminating in stimulating ideas for future research. This study uses a systematic and comprehensive methodology to map the literature on sustainability accounting. Previous reviews have been discussed to present the need and motivation of our work. We utilised a corpus of 1,702 articles from 1991-2021 retrieved from the WoS database to conduct the scientometric analysis using statistical tool- CiteSpace. Co-authorship network analysis, affiliation analysis, cluster analysis (keywords and co-cited documents), citation burst analysis are used to provide research fronts and future directions. The literature on country-level sustainability accounting is more extensive than that on company-level and more collaboration on company level research is needed. The scarcity of detailed studies on citizen/individual level participation in sustainable accounting is observed. The major future research themes were depicted as Sustainability Management Accounting, Sustainable National Accounts, Zero Emission Economy, Strong Sustainability, Ecosystem Accounting, Innovation and Technology, Sustainable Finance, Governance and People. This study provides a rudimentary framework for the people/individual/citizen level sustainability accounting which adds to a new perspective of sustainability accounting literature by connecting country and company level accounting.
