Jurnal Aplikasi Bisnis Kesatuan
Vol. 6 No. 1 (2026): JABKES Edisi April 2026

Sustainability Accounting and Investment Decision: A Systematic Literature Review

Diva Bestiaulia (Institut Bisnis dan Informatika Kesatuan)
Aang Munawar (Institut Bisnis dan Informatika Kesatuan)
Tri Marlina (Institut Bisnis dan Informatika Kesatuan)
Arief Fahmie (Institut Bisnis dan Informatika Kesatuan)



Article Info

Publish Date
14 Jul 2026

Abstract

This study conducts a comprehensive systematic literature review (SLR) to examine the relationship between sustainability accounting and investment decision-making. Amid growing global attention to environmental, social, and governance (ESG) issues, the relevance of sustainability accounting in shaping investment practices has intensified. By synthesizing scholarly publications from 1990 to 2025, the review identifies prevailing themes, theoretical perspectives, and methodological patterns. The findings reveal a significant rise in research interest post-2015 and underscore the interdisciplinary nature of the field, spanning business, environmental science, and economics. Despite substantial progress, challenges persist in standardizing sustainability disclosures, addressing regional imbalances, and integrating technological innovations. The study concludes with managerial implications and proposes future research directions to better align sustainability reporting with investment decision-making imperatives. Keywords: sustainability accounting, investment decision, ESG, systematic literature review, sustainability disclosure, sustainable finance.

Copyrights © 2026






Journal Info

Abbrev

jabkes

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Aplikasi Bisnis Kesatuan disingkat JABKES merupakan Jurnal yang mempublikasikan karya ilmiah dalam bidang bisnis terapan dalam arti luas. Dikelola oleh Progam Vokasi dan LPPM Institut Bisnis dan Informatika Kesatuan. Terbit tiga kali dalam setahun yaitu pada bulan April, Agustus dan ...