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All Journal Optimal: Jurnal Ekonomi dan Manajemen
Ketut Bayangkara
Universitas 17 Agustus 1945 Surabaya

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Peran Akuntansi Keberlanjutan dalam Mewujudkan Bisnis Berkelanjutan di Era ESG (Environmental, Social, and Governance) Diva Damai Maharani; Ketut Bayangkara
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5753

Abstract

The ESG (Environmental, Social, and Governance) era has driven a paradigm shift in the business world, where sustainability is a major factor in corporate strategy. This research aims to examine the role of sustainability accounting in realizing sustainable business amidst the increasing ESG demands. Sustainability accounting functions not only as a reporting tool, but also as a decision-making instrument that takes into account environmental, social, and corporate governance impacts. Through a qualitative approach with literature study and case analysis, this research shows that the integration of sustainability accounting principles into a company's financial system can improve transparency, accountability, and long-term value. In addition, sustainability accounting helps companies identify ESG-related risks and opportunities, thereby increasing competitiveness in the global market. The implementation of sustainability accounting also strengthens relationships with stakeholders through more comprehensive and reliable reporting. The results of this study confirm that sustainability accounting is an important foundation in building resilient, innovative and responsible businesses in the ESG era. Going forward, the role of sustainability accounting will be increasingly strategic in driving business transformation towards a greener and more inclusive economy.
Co-Authors Diva Damai Maharani