Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH
Jojor Lisbet Sibarani
Unknown Affiliation
Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
DIGITAL SUSTAINABILITY ACCOUNTING DAN ESG: TRANSPARANSI, AKUNTABILITAS, DAN INKLUSI KEUANGAN UNTUK PENCAPAIAN SDGS Raya Puspita Sari Hasibuan; Putri Syuhada; Nuraini; Jojor Lisbet Sibarani
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.7168

Abstract

This study aims to analyze the role of digital sustainability accounting and environmental, social, and governance (ESG) practices in supporting the achievement of the Sustainable Development Goals (SDGs) through enhanced transparency, accountability, and financial inclusion in the era of digital transformation. This study employs a qualitative method using a literature review approach based on relevant scientific publications, sustainability reports, and regulatory documents. The findings indicate that digital transformation in sustainability accounting practices can improve the collection, processing, and reporting of ESG information in a more transparent and accountable manner. The use of digital technology also supports broader access to financial services, thereby contributing to financial inclusion and the achievement of the SDGs. The study concludes that the integration of digital sustainability accounting and ESG practices is an important strategy for strengthening transparency, accountability, and financial inclusion. However, successful implementation requires supportive regulations, technological readiness, competent human resources, and strong commitment from relevant stakeholders
Co-Authors Nuraini Raya Puspita Sari Hasibuan Syuhada, Putri