Abstract

Purpose: This study aims to map the scientific landscape of Sustainable Supply Chain Management (SSCM), particularly its implications for modern distribution systems and its linkage to accounting and finance. this research addresses the limited evidence on how sustainability practices are integrated into corporate reporting and financial performance measurement. Research design, data and methodology: A combined Systematic Literature Review (SLR) and scientometric analysis was conducted using the Scopus database and Watase Uake software. Following the PRISMA protocol, 39 peer-reviewed articles published between 2015 and 2025 were identified. Results: Findings reveal a growing body of SSCM research, with China, Italy, and the United Kingdom as leading contributors. Three thematic clusters dominate the field: green supply chain and environmental performance; sustainability disclosure and corporate governance; and financial implications of SSCM practices. Thematic evolution shows a shift from cost-efficiency to value-based sustainability, although empirical findings on the relationship between sustainability disclosure and financial indicators remain inconsistent. Conclusion: This study highlights the underexplored accounting–finance dimension of SSCM and identifies potential mediating and moderating mechanisms, including corporate reputation, governance quality, and investor perceptions. The findings provide insights for policymakers and firms to enhance transparency and accountability in sustainability reporting, particularly in emerging economies.