Mengurai Dampak Sustainability Reporting Terhadap Kinerja Perusahaan: Sebuah Systematic Literature Review

Andi Novia Ramadhani (Universitas Negeri Makassar)
Asriyani Asriyani (Universitas Negeri Makassar)
muhammad Rifqy Wibowo (Universitas Negeri Makassar)
Fakhrul Rasyid (Universitas Negeri Makassar)
Tarisha Ainia (Universitas Negeri Makassar)
Nurafni Oktaviyah (Universitas Negeri Makassar)

Bata Ilyas Journal of Accounting
Vol 6, No 3 (2025)

Artikel ini bertujuan menganalisis pengaruh sustainability reporting terhadap kinerja perusahaan menggunakan metode Systematic Literature Review (SLR). Penelitian ini menelaah 24 artikel yang dipublikasikan pada periode 2012–2025 dan diperoleh dari Google Scholar, Science Direct, serta Research Gate. Hasil kajian menunjukkan bahwa sebagian besar penelitian menemukan pengaruh positif sustainability reporting terhadap kinerja perusahaan. Dampak tersebut terlihat pada peningkatan transparansi, reputasi, nilai perusahaan, dan kepercayaan pemangku kepentingan. Selain itu, pelaporan keberlanjutan membantu perusahaan mengidentifikasi risiko bisnis, meningkatkan efisiensi operasional, serta memperkuat hubungan dengan investor, pelanggan, dan masyarakat. Melalui pengungkapan informasi yang lebih transparan, perusahaan dapat menunjukkan komitmen terhadap aspek ekonomi, sosial, dan lingkungan sehingga mampu menciptakan nilai jangka panjang. Penelitian ini memberikan tambahan referensi mengenai pentingnya sustainability reporting sebagai strategi bisnis yang mendukung keberlanjutan dan peningkatan kinerja perusahaan. Kata Kunci: Sustainability Reporting, Kinerja Perusahaan This study aims to analyze the effect of sustainability reporting on company performance using a Systematic Literature Review (SLR) approach. A total of 24 articles published between 2012 and 2025 were reviewed from Google Scholar, ScienceDirect, and ResearchGate. The findings indicate that most studies report a positive relationship between sustainability reporting and company performance. The positive impacts are reflected in improved transparency, corporate reputation, firm value, and stakeholder trust. In addition, sustainability reporting helps companies identify business risks, improve operational efficiency, and strengthen relationships with investors, customers, and society. Through more transparent disclosure, companies can demonstrate their commitment to economic, social, and environmental responsibilities while creating long-term value. This study contributes to the literature by emphasizing the importance of sustainability reporting as a business strategy that supports corporate sustainability and enhances company performance. Keywords: Sustainability Reporting, Company Performance