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All Journal EL-MUHASABA ACCOUNTABILITY Future : Jurnal Manajemen dan Akuntansi JURNAL ILMU EKONOMI & SOSIAL Jurnal Riset Akuntansi Terpadu SAR (Soedirman Accounting Review): Journal of Accounting and Business Jurnal Organisasi Dan Manajemen Jiko (Jurnal Informatika dan komputer) Owner : Riset dan Jurnal Akuntansi Hibualamo : Seri Ilmu-Ilmu Sosial dan Kependidikan AkMen JURNAL ILMIAH BJRA (Bongaya Journal of Research in Accounting) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) ACCRUALS (Accounting Research Journal of Sutaatmadja) EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal EDUCATIO: Jurnal Pendidikan Indonesia JURNAL LENSA MUTIARA KOMUNIKASI Accounting Profession Journal (APAJI) The Indonesian Journal of Accounting Research Journal of Economic, Public, and Accounting (JEPA) Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Journal of Management and Bussines (JOMB) Yayasan Cita Cendikiawan Al Khwarizmi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Riset Akuntansi dan Auditing Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik International Journal of Economics, Business and Innovation Research Atestasi : Jurnal Ilmiah Akuntansi
Zainuddin Zainuddin
Universitas Khairun
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ENVIRONMENTAL, SOCIAL, AND GOVERNANCE IN FINANCIAL STATEMENT ANALYSIS: BIBLIOMETRIC PERSPECTIVES Gregorius Jeandry; Zainuddin Zainuddin; Amin Dara; Iqbal M Aris Ali; Muhammad Ali Ahmad
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 2 (2026): June
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2026.v10.i2.7719

Abstract

This study aims to examine the development and integration of Environmental, Social, and Governance (ESG) into financial statement analysis using a hybrid approach that combines bibliometric analysis and a Systematic Literature Review (SLR). The study analyzes Scopus-indexed journal articles published between 2015 and 2025 to map publication trends, dominant themes, the intellectual structure, and the evolving direction of ESG research. The findings reveal that ESG research has grown significantly and become increasingly integrated into mainstream accounting and finance literature. The major research themes include ESG reporting, non-financial disclosure, IFRS, assurance, risk management, and corporate value creation. The SLR findings indicate that ESG is no longer regarded as supplementary information but has evolved into an analytical dimension that enhances the assessment of corporate performance, risk, reporting quality, and sustainability. ESG integration is driven by regulatory pressure, reporting standardization, governance quality, information credibility, and the growing demand from stakeholders for transparent information. This study contributes conceptually by emphasizing the importance of an integrated financial statement analysis framework that combines financial and non-financial information to support higher-quality decision-making.
Co-Authors Ahmad, Muhammad Sabri Amelia Abriani Ismail Amin Dara Anfas, Anfas Anis Nurjanah Astri Dwi Jayanti Suhandoko Cyndi Khinanti Theis Dara, Amin Dien Ajeng Fauziah Djaelani, Yustiana Effendi M, Effendi Effendi M. Eko Sudarmanto Fatimah Azzahra F. Tamaela Gregorius Jeandry Gusti Dian Prayogi Hasan, M. Husaini Nain Heriani Heriani, Heriani Herman Darwis Hormati, Asrudin Hormati, Asrudin I Muhammad, Nurdin Ihsanul Windasari Iqbal M Aris Ali Iqbal M. Aris Ali Jeandry, Gregorius juhardi juhardi Lisda Ariani Simabur Lisda Ariani Simabur Lisda Simabur MS Ahmad Muhamad Dhanutirto F. Tuwow Muhammad Ali Ahmad Muhammad Sabri Ahmad Muliati Muliati Nurjanah, Anis Nurul Fajriyanti Okfita Andaresta Mananohas Resmiyati Ansar Rosmaryam, Rosmaryam Rusman Soleman, Rusman Saferiya, Vini Sardju, Fitriani Sheila Kusumaningrum Sinen, Kasim Siska Purnamalita May Soleman, Risky Suar, Abi Suhandoko, Astri Dwi Jayanti Suriana AR Mahdi Syahdan, Rinto Tahir, Nirina Triana Zuhrotun Aulia Yetty Yetty Yustiana Djaelani Zaenal Afifi Zamzam, Irfan Zanabel Nuriajan Tauda