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All Journal Journal of Accounting and Investment Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Accounting Review Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Progress: Jurnal Pendidikan, Akuntansi dan Keuangan JURNAL RISET AKUNTANSI TIRTAYASA MUAMALATUNA Journal of Economics and Business UBS Jurnal Media Ekonomi Jurnal Terapan Manajemen dan Bisnis International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Ekonomi Journal of Applied Business, Taxation and Economics Reseach Jurnal Minfo Polgan (JMP) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Bussman Journal : Indonesian Journal of Business and Management Jurnal Locus Penelitian dan Pengabdian Management Science Research Journal Jurnal Riset Akuntansi dan Bisnis Indonesia Journal of Governance, Taxation, and Auditing Jurnal Mahasiswa Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Social Society Indonesian Journal of Economic & Management Sciences (IJEMS) Jurnal Kebijakan Pembangunan Daerah (JKPD) Journal of Law and Bibliometrics Studies Open Access DRIVERset Lentera Negeri
Elvin Bastian
Universitas Sultan Ageng Tirtayasa
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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ESG Implementation through Management Control Systems in Developed and Developing Countries: A Literature Review and Bibliometric Analysis Dahlia Tri Anggraini; Tubagus Ismail; Elvin Bastian; Nurhayati Soleha
Journal of Law and Bibliometrics Studies Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jolabis.2.2.218

Abstract

Objective: This study aims to identify and synthesize research developments on the role of Management Control Systems (MCS) in supporting Environmental, Social, and Governance (ESG) implementation and to identify future research opportunities. Method: A literature study using a Systematic Literature Review (SLR) approach to articles examining the relationship between MCS and ESG across various organizational contexts. Data were analyzed qualitatively by identifying, selecting, and classifying themes and synthesizing relevant research findings. Results: the study indicates that most studies still focus on MCS aspects of internal control, internal control quality, internal control personnel experience, and internal control costs in supporting ESG performance. In addition, the dominant theories used are legitimacy theory, institutional theory, stakeholder theory, and signaling theory. The findings also indicate that a good quality internal control system contributes to improved ESG performance and stakeholder trust. The implications of this study underscore the importance of strengthening MCS as a strategic instrument for supporting ESG-based sustainable business transformation. Novelty: The novelty of this research lies in the comprehensive synthesis of the relationship between MCS and ESG and the identification of research gaps, which show that previous studies are still dominated by the internal control perspective, thus opening up opportunities for the development of a broader MCS model with a qualitative, multidimensional approach, and focusing on ESG implementation in developing countries.
Co-Authors Adam Nur Firdausy Agus Mulyono Agus Sholikhan Yulianto Al Biruni, Raga Taqwa Ani Tjitra Handayani Ariel Fahryandi Bintan Aris Munandar, Teguh Bintan, Ariel Fahryandi Dadan Darmawan Dadan Darmawan, Dadan Dadan Ramdhani Dadan Ramdhani Dahlia Tri Anggraini Defa, Sherly Sabrina Putri Didit Haryadi Dwi Irawan Erlangga Saputra Evi Dora Sembiring Ewing Yuvisa Ibrani Ewing Yuvisa Ibrani Fahyunah Fakhrudin, Muhammad Farhatul Jannah Fitriyah Nurhidayah Fitriyani, Fara Gestariana, Larissa Anditha Hadiatul, Umi Hamdiah Hamdiah Helmi Yazid Hestini Hestini Hestini, Hestini Iis Ismawati Imam Abu Hanifah Indriana, Ina Ismawati, Iis Lestari, Tri Lia Uzliawati Maharani, Sifa Mazda Eko Sri Tjahjono, Mazda Eko Sri Meliani, Kharisma Ayu Meutia, Meutia Meutia, Meutia Muhamad Abi Dunya Muhamad Fakhrudin Muhamad Taqi Muhammad Abduh Muhammad Sultan Athoriq Mulyadi, Roza Mulyasari, Windu Munawar Muchlish Nahdah, Alya Nanda Febiana Nila Munana Nisauzakiyah, Dina Nuke Nugraha Nur Bhakti Pertiwi, Widya Nurhayati Soleha Pratama, Ahmad Zakia Garda Putri Mutira Putri, Annadia Ramdhani, Dadan Ramdhani, Dadan Ratih Purnamasari Ratih Purnamasari, Ratih Ratu Heti Suryawiati Rizki Aisyah Maharani Rr. Dian Anggraeni Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Salma, Devhaura Saputra, Firman Sely Indah Nurfaliani Sholikhan Yulianto, Agus Susanty, Dessy Taqi, Muhamad Tri Lestari Tubagus Ismail Tubagus Ismail Ulfa Khairunisa Wahyu Nugroho Widya Nur Bhakti Pertiwi Windy Angraeni Yanti Yanti Yanti Yanti Yudha Adi Prakasa