Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Journal of Business Analytics (IJBA)
Trinandari Prasetya Nugrahanti
Institut Perbanas
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Role of ESG Reporting in Improving Financial Statement Transparency, Risk Mitigation, and Corporate Sustainability: A Systematic Literature Review Abisetyo Arrozaq Wijaya; Trinandari Prasetya Nugrahanti
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16923

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) reporting in improving the transparency of financial statements and mitigating corporate risks. Using a qualitative systematic literature review approach based on 22 journal articles published in Google Scholar from 2021–2026, this study examines the relationship between ESG disclosures, financial reporting quality, investor perception, and risk mitigation. The results show that ESG reporting enhances the transparency of financial statements, reduces information asymmetry, strengthens investor confidence, and increases corporate resilience to economic and market risks. Companies with strong ESG disclosures also tend to demonstrate higher financial reporting quality, more stable firm value, and more effective risk management. In addition, ESG reporting strengthens corporate governance practices, improves the ability to identify and manage risks proactively, and supports corporate sustainability through more structured and sustainable risk mitigation. This study contributes to the development of sustainability accounting and provides practical implications for companies, investors, and regulators in integrating ESG reporting into modern and sustainable financial reporting systems.
Co-Authors Abisetyo Arrozaq Wijaya