Assets: Jurnal Akuntansi dan Pendidikan
Vol. 14 No. 2 (2025)

Sustainable value creation: Insight from a systematic literature review

I Ketut , Yadnyana (Unknown)
Ni Made Adi , Erawati (Unknown)
Ayu Aryista Dewi (Unknown)
Ni Made Ayu, Dwijayanti (Unknown)



Article Info

Publish Date
11 Aug 2025

Abstract

This research aims to examine the conceptual framework and factors that influence sustainable value creation in the modern business context. Using a systematic literature review approach and analysis of relevant theories, this study asserts that sustainable value creation does not only focus on economic aspects, but also includes interrelated social and ecological dimensions. The concept of value creation is used as a theoretical framework to understand the what, who and how of value creation in the context of SVCs. The analysis of 51 articles through the Systematic Literature Review shows the lack of definition of value creation in traditional business models and sustainable business. The main findings indicate a gap in the understanding of value creation in Sustainable bussiness. The implication of this study is the lack of a clear concept of SVCs, which could lead to new research programs

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Journal Info

Abbrev

assets

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

ASSETS is an accounting term that means property. Together with the hope and spirit of our study program, ASSETS is expected to be a valuable repository that holds the results of thinking and research in the field of accounting and education. Our accounting and education sub-areas include financial ...