Indah Fajarini Sri Wahyuningrum, Muhammad Thariq Sani, Annisa Sila Puspita, Hadrian Geri Djajadikerta, Terri Trireksani, Mochamad Arief Budihardjo
This study presents a systematic bibliometric review of water sustainability disclosures in agricultural companies, employing the four-phase PRISMA 2020 methodology to analyze 257 peer-reviewed publications from 2015 to 2024. The findings revealed a significant rise in research activity driven by global sustainability regulations and corporate accountability measures. Co-occurrence and Latent Dirichlet Allocation (LDA) analyses identified dominant themes, including corporate sustainability practices, green agricultural initiatives, and regulatory compliance, while highlighting gaps in community-based land management and localized water use strategies. A content analysis of the five most-cited articles indicated that regulatory frameworks (e.g., GRI, SASB, and IR) could enhance transparency. However, inconsistencies persisted in integrating water disclosures with financial and strategic decision-making. Geographical distribution analysis revealed that developed nations led in publication output, whereas emerging economies demonstrated increasing engagement. Despite progress, heterogeneity in disclosure practices and limited standardization hindered cross-sector comparability. The study concludes that future research should prioritize interdisciplinary frameworks integrating financial, environmental, and governance dimensions to improve water sustainability reporting and stakeholder engagement. This research provides critical insights for policymakers, corporations, and academics to enhance sustainability disclosures and promote transparent, accountable, and data-driven water management in agriculture. © 2025
Department of Accounting, Faculty of Economics and Business, Universitas Negeri Semarang, Semarang, 50229, Indonesia; Environmental Sustainability Research Group, Department of Environmental Engineering, Faculty of Engineering, Universitas Diponegoro, Semarang, 50275, Indonesia; School of Accounting, Economics, and Finance, Faculty of Business and Law, Curtin University, Perth, WA, Australia; Murdoch Business School, Murdoch University, Perth, 6150, WA, Australia; Department of Environmental Engineering, Faculty of Engineering, Universitas Diponegoro, Semarang, 50275, Indonesia
