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All Journal Buletin Farmatera Indonesian Food Science and TechnologyJournal Owner : Riset dan Jurnal Akuntansi JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Jurnal Riset Hesti Medan Akper Kesdam I/BB Medan Best Journal (Biology Education, Sains and Technology) Nommensen Journal of Medicine Pengmasku Akuntansiku Wahana Jurnal Ilmiah Ilmu Terapan Universitas Jambi Jurnal Kedokteran STM (Sains dan Teknologi Medik) Jurnal Kedokteran Ibnu Nafis Ibnu Sina: Jurnal Kedokteran dan Kesehatan - Fakultas Kedokteran Universitas Islam Sumatera Utara International Journal of Sustainability in Research (IJSR) Medicina Biomedica Journal Medistra Medical Journal (MMJ)
Pangestuti, Dewi
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Journal : Akuntansiku

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Deconstructing the ESG black box: A systematic review of risk heterogeneity, measurement noise, and financial stability Pangestuti, Dewi; Subur, Subur
Akuntansiku Vol 5 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v5i1.2070

Abstract

This review synthesizes research on the understanding of sustainability risks in the financial sector, focusing on three key components of sustainability risk: environmental, social, and governance (ESG). Although the integration of ESG in finance is becoming increasingly important, the primary challenges are risk heterogeneity and measurement inconsistencies. This study aims to develop a taxonomy of sustainability risks, evaluate their impact on financial stability and investment decisions, and identify best practices in ESG-based risk management. To achieve this, the review examines 60 empirical, qualitative, and conceptual studies published between 2000 and 2025, focusing on the banking sector and emerging markets. A variety of methodologies are employed, including econometric analysis, artificial intelligence (AI), and case studies. The findings indicate that environmental and governance risks have a significant impact on financial stability, while social risks still require more accurate measurement. ESG integration has proven to enhance risk mitigation, though challenges remain regarding data quality, regulatory fragmentation, and inconsistent metrics. The use of AI technology and agile methods can improve risk assessment accuracy and adaptability. The study also finds that sustainability crisis management is more focused on risk anticipation rather than reactive responses to crises. The practical implications of these findings highlight the need for a coordinated ESG risk management framework, as well as further research on the role of technology and crisis response strategies in strengthening sustainable financial stability.
Co-Authors AA Sudharmawan, AA Akbar, Surya Aktalina, Lucia Amirul Mukminin Anayya, Miska Armansyah Armansyah Aurel, Princes Ayu, Mayang Sari Brando Lubis, Adi Raja Damanik, Rosa Zorayatamin Dania, Ira Aini Devy, Sisca Fadlil, Muhammad Raihan Hanifa, Elza Harahap, Mirna Yani Harris, Bilkes Heni Nastiti Ibarra, Florante Ira Cinta Lestari Kaharudin, Rosmiati Lubis, Adhayani Lubis, Adi Raja Brando Lubis, Tiffani Tantina M. Yogi Riyantama Isjoni Mayasari Rahmadhani Muhammad Rafli Munasiron, Munasiron Nafilaty, Najwa Laila Nanda Novziransyah Nasution, Halimah Thania Nasution, Iizzatul Aulia Halim Ozar, Lucia Aktalina Pane, Abdul Harris Pohan, Amelya Prasetyaswati, Betty Pratiwi, Munyati Putri, Dina Rachma Rachmania, Nova Rahman, Tuti Khairani Ramadhan Bestari Ritonga, Tiara Arlini Rizkillah, Saadur RR. Ella Evrita Hestiandari Said , Aldi Patria Sajow, Stenly Hely Saputra, Donalry Agus Sari Ayu, Mayang Sari, Siti Kemala Senny, Nila Sri Haningsih, Sri subur subur Sumilir, Sumilir Suryani Eka Mustika Syarifah Syarifah, Syarifah Varga, Fatimah