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All Journal Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Economic Education Analysis Journal EKSPANSI Jurnal Sains Sosio Humaniora International Journal of Applied Business Research Dedication : Jurnal Pengabdian Masyarakat FINANSIA : Jurnal Akuntansi dan Perbankan Syariah MEDIA MANAJEMEN JASA Jurnal Pengabdian kepada Masyarakat Nusantara Management Science Research Journal Jurnal Masyarakat Madani Indonesia Jurnal Ekonomi dan Kewirausahaan West Science Dedication : Jurnal Pengabdian Masyarakat West Science Accounting and Finance Accounting Journal of Ibrahimy (AJI)
Fiesty Utami
Fakultas Ekonomi Dan Bisnis, Universitas Sultan Ageng Tirtayasa, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Public Health Social Sciences Other

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TRANSISI GREEN FINANCE KE SUSTAINABLE FINANCE: TINJAUAN SISTEMATIS ATAS STANDAR PELAPORAN AKUNTANSI DAN PENGUKURAN ESG Fiesty Utami; Refi Pratiwi; Tri Wahyudi
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.9872

Abstract

The transition from green finance to sustainable finance is the transformation of the financial system and the way the market takes environmental, social, and governance factors into decision-making. Although accounting standards and sustainability reporting frameworks have evolved rapidly, there is still substantial fragmentation between global markets regarding definitions, measurement approaches, and implementation practices. We conducted a systematic review following the PRISMA guidelines to investigate this topic. Five structured keyword combinations on sustainable finance, ESG integration, and reporting standards were used to search five academic databases for published articles. Of the 1038 records identified, 895 were eligible for title screening and duplicate abstracts were removed. Of these, 807 articles were reviewed full text for feasibility as shown in the PRISMA flow process. In the end, 121 studies were obtained that qualified the sustainable finance transition, accounting methods and reporting frameworks and corporate disclosure practices. The collected studies are divided by type of research: bibliometric studies, empirical analysis, systematic literature reviews and other methodological designs. The key reporting frameworks identified include: SASB, GRI, ISSB, TCFD, and EU CSRD. This review found a small to moderate positive association between company performance and ESG integration, but the certainty of the evidence was low. While the literature suggests the role of green finance in supporting environmental projects, these findings are still inconclusive due to the lack and heterogeneity of evidence.
Co-Authors Adih Supriadi Agusetiawan Shavab, Firli Ai Chi Hsu Alawiyah, Nadilatul Anita Sari Arry Irawan Arry Irawan, Arry Aulia, Mona Diksastera, Raisya Meyna Edy Arisondha Eka Sundari Romadhona Endah Dwi Kusumastuti, Endah Dwi Farah Putri Wenang Lusianingrum Ganika, Gerry Judijanto, Loso Lukmanul Hakim Aziz Refi Pratiwi Sabrina, Nur Saputra, Galih Ginanjar Sari, Titis Nistia Setiawan Setiawan Shavab, Firli Agusetiawan Shavab, Firli Agusetiawan Supriadi , Adih Supriadi, Adih Suryani, Emma Tanjung, Akbar Tri Wahyudi Tri Wahyudi Wahyudi Yeti Apriliawati, Yeti