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All Journal Competitive Jurnal Akuntansi dan Keuangan
Fara Dilla
Universitas Trunojoyo Madura
Economics, Econometrics & Finance

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THE STRATEGIC ROLE OF SUSTAINABILITY REPORTING IN ACHIEVING NET ZERO EMISSIONS PLATES Mohamad Djasuli; Ani Fitriya; Rifkotul Mu’minah; Fara Dilla; Aulia Parsa Nadhiraah
COMPETITIVE Vol 10 No 1 (2026): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v10i1.15096

Abstract

The escalating climate crisis necessitates corporate commitment to achieving Net Zero Emissions (NZE). This study investigates the strategic contribution of Sustainability Reporting (SR) to NZE through a systematic literature review of 37 peer-reviewed articles (2020-2025). Analysis reveals SR fulfills three strategic functions: legitimacy enhancement (89.2% of studies), transparency improvement (75.7%), and green innovation facilitation (67.6%). Significant implementation obstacles include standard inconsistency (64.9%) and greenwashing vulnerability (59%). Digital technology integration (AI, blockchain) is a promising solution (43.2%). Findings urge regulatory strengthening (78.4%) and digital adoption. For Indonesia, where only 42% of large firms report consistently, mandatory SR and a national ESG assurance institute are critical to accelerate a credible low-carbon transition
Co-Authors Ani Fitriya Aulia Parsa Nadhiraah Mohamad Djasuli Rifkotul Mu’minah