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All Journal JURNAL AKUNTANSI DAN BISNIS
Sultan Rafli
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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PERAN SUSTAINABILITY REPORTING DALAM PENENTUAN KREDIT PERUSAHAAN Sultan Rafli
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jfgrf031

Abstract

Credit rating is a tool commonly used by investors to analyse the risk of a borrower. Nowadays, credit rating isn’t measured by financial metrics alone, but has been factoring in non-financial metrics such as company sustainability. This research employs a review of previous studies to explore the development of corporate sustainability’s role as a non-financial metric in determining corporate creditworthiness, based on global credit rating models such as S&P, Moody’s, Fitch, and so on. The findings indicate a positive relationship between corporate sustainability and credit ratings, where improvements in ESG scores and CSR activities are generally followed by higher credit ratings and lower default risk.
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