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Chocolate production and cocoa supply chains are rife with social and environmental challenges. Chocolate companies commonly make claims that their products are “sustainable”, giving little guidance on what this means. The aim of this paper is to conduct a scoping review to synthesise the accounting literature related to the chocolate industry and sustainability and develop a research agenda for accounting scholarship.

The scoping review followed Arksey and O’Malley’s (2005) five-stage framework for a scoping review. Nineteen accounting journals were searched for literature on “chocolate OR cocoa AND sustainability” from 2000 to 2023. A total of 171 papers were identified through the search, of which 18 were deemed relevant and included for thematic analysis. The themes are analysed using a conceptual framework on accountability.

Analysis of the relevant literature revealed three distinct perspectives on sustainability in the chocolate industry. These include critique on the problems related to top-down accountability approaches in the chocolate industry; that accountability mechanisms have fallen short in managing sustainability challenges; and that sustainability interventions are driven by profit motives. The themes further reveal a lack of accountability in the industry for marginalised voices.

The scoping review methodology used in this study offers insights into the diverse perspectives on sustainability in the chocolate industry. This research adds valuable knowledge to the field by uncovering nuanced issues around accountability and sustainability and highlighting the need for future research for accountability for sustainable chocolate production.

Given the distinct and unique climates in these countries, research conducted in other parts of the world may not be directly applicable. Therefore, it is crucial to conduct research tailored to the specific climatic conditions of Australia and New Zealand to ensure accuracy and relevance.

Given population growth, urban expansions and predicted climate change, researchers should provide a deeper understanding of microclimatic conditions and outdoor thermal comfort in Australia and New Zealand. The study’s objectives can be classified into three categories: (1) to analyze previous research works on urban microclimate and outdoor thermal comfort in Australia and New Zealand; (2) to highlight the gaps in urban microclimate studies and (3) to provide a summary of recommendations for the neglected but critical aspects of urban microclimate.

The findings of this study indicate that, despite the various climate challenges in these countries, there has been limited investigation. According to the selected papers, Melbourne has the highest number of microclimatic studies among various cities. It is a significant area for past researchers to examine people’s thermal perceptions in residential areas during the summer through field measurements and surveys. An obvious gap in previous research is investigating the impacts of various urban contexts on microclimatic conditions through software simulations over the course of a year and considering the predicted future climate changes in these countries.

This paper aims to review existing studies in these countries, provide a foundation for future research, identify research gaps and highlight areas requiring further investigation.