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All Journal Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi Keuangan Dan Perpajakan
Ramadhan, M. Faalih Athoullah
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Praktik Greenwashing dalam ESG Disclosure pada Industri Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Environmental, Social, and Governance (ESG) disclosure was initially designed as a sustainability transparency instrument. However, in the global oil and gas industry, this reporting is highly vulnerable to manipulation into greenwashing practices. This study aims to dissect the anatomy of environmental reporting manipulation and the weaknesses of ESG standards through a Systematic Literature Review (SLR) approach. Utilizing the frameworks of Legitimacy, Stakeholder, and Signalling Theory, this study consolidates 25 previous literature articles to reveal how extractive corporations exploit the flexibility of reporting regulations. The results indicate that greenwashing is a systemic institutional pathology used as a delaying tactic for energy transition. Furthermore, the weakness of reporting standards and the dysfunction of external sustainability audits create information asymmetry that delegitimizes the green finance ecosystem. This study concludes that ESG reporting instruments require regulatory restructuring using strict quantitative metrics and independent environmental audits to restore authentic energy transition accountability.
Pengaruh Pengungkapan Emisi Karbon terhadap Risiko Keuangan Perusahaan Minyak dan Gas Global: Systematic Literature Review Ramadhan, M. Faalih Athoullah; Al Ghazali, Muhammad; Asyifa, Adinda Putri; Putri, Salwa Nabilah; Kirana DP, Rina Tjandra
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The global energy transition forces the oil and gas industry to adopt carbon emission disclosures, yet its impact on financial risk remains highly polarized. This study aims to synthesize the effect of carbon emission disclosure on financial risk metrics in global oil and gas companies. Utilizing a Hybrid Systematic Literature Review (SLR) approach, this research integrates bibliometric analysis and thematic synthesis of 25 selected articles (2020-2026) sourced from Google Scholar. The findings reveal a sharp empirical polarization. A total of 15 articles confirm that carbon disclosure acts as a positive signal, effectively reducing information asymmetry and mitigating financial risks. Conversely, 10 articles demonstrate valuation anomalies where climate transparency escalates financial vulnerability due to anticipated surges in operational costs, asset impairment threats, and indications of greenwashing practices aimed solely at maintaining social legitimacy. In conclusion, the effectiveness of carbon disclosure as a financial risk mitigator heavily relies on data credibility and corporate governance quality.
Integration of Environmental, Social, and Governance (ESG) Factors into Target Costing in Lean Production Systems: A Systematic Literature Review Ralfsamy, Achmad Daffa; Ruwary, Cinda Nongfasya; Alfarizi, Ikhsan; Ramadhan, M. Faalih Athoullah; Yusnaini, Yusnaini
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.7946

Abstract

This systematic literature review critically challenges the reductionist paradigm of traditional Lean Production, arguing that its narrow focus on physical waste elimination often termed "Green Lean" is inadequate for addressing complex, modern Environmental, Social, and Governance (ESG) mandates. To prevent the operational risks of greenwashing and false sustainability, manufacturing systems must undergo a holistic transformation that inherently integrates social accountability and governance transparency. By synthesizing 20 high-quality articles published between 2020 and 2026 using the PRISMA methodology, this study formulates an integrative framework that explicitly positions Target Costing as a crucial financial mediator within the Lean ecosystem. The research argues that the implementation of "Green Target Costing" effectively translates qualitative ESG compliance metrics into rigorous, quantifiable cost parameters during the pre-production design phase. Consequently, this strict cost control mechanism forces entities to internalize social and environmental investments rather than treating them as mere externalities. Furthermore, the study strongly advocates for socio-technical integration, demonstrating that digital systems and Big Data act as essential facilitators to successfully align Lean's operational agility with ethical stakeholder expectations without compromising human well-being. Ultimately, this research definitively debunks the prevailing myth that sustainability initiatives inherently stifle economic efficiency. The findings assert that integrating ESG dimensions into target cost structures is not merely an ethical obligation, but an absolute strategic imperative to ensure long-term competitive resilience in the face of rigorous global market disruptions.
Co-Authors Alfarizi, Ikhsan Asyifa, Adinda Putri Kirana DP, Rina Tjandra Muhammad Al Ghazali, Muhammad Putri, Salwa Nabilah Ralfsamy, Achmad Daffa Ruwary, Cinda Nongfasya Yusnaini Yusnaini