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All Journal Global Economics: International Journal of Economic, Social and Development Sciences
Cholis Hidayati
Universitas 17 Agustus 1945 Surabaya
Economics, Econometrics & Finance

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The Role of Sustainability Accounting in ESG Reporting Transparency Dela Wahyu Putri Awanda; Devina Shava Amalia; Cholis Hidayati
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 2 (2025): June : Global Economics - International Journal of Economic, Social and Develop
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i2.245

Abstract

This study aims to understand how sustainable accounting practices can improve the transparency of reports related to environmental, social, and governance (ESG) aspects. This study uses a literature review method by examining 20 relevant previous studies. The discussion results indicate that sustainability accounting helps companies record and report financial and non-financial information transparently, thereby strengthening stakeholder trust and supporting decision-making. Additionally, digital technology enhances the effectiveness of ESG reporting, making it more accessible and accurate. Sustainability accounting is proven to be important not only for transparency but also for long-term business sustainability.
Co-Authors Dela Wahyu Putri Awanda Devina Shava Amalia