<![CDATA[The escalating climate crisis necessitates corporate commitment to achieving Net Zero Emissions (NZE). This study investigates the strategic contribution of Sustainability Reporting (SR) to NZE through a systematic literature review of 37 peer-reviewed articles (2020-2025). Analysis reveals SR fulfills three strategic functions: legitimacy enhancement (89.2% of studies), transparency improvement (75.7%), and green innovation facilitation (67.6%). Significant implementation obstacles include standard inconsistency (64.9%) and greenwashing vulnerability (59%). Digital technology integration (AI, blockchain) is a promising solution (43.2%). Findings urge regulatory strengthening (78.4%) and digital adoption. For Indonesia, where only 42% of large firms report consistently, mandatory SR and a national ESG assurance institute are critical to accelerate a credible low-carbon transition]]>
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