<![CDATA[Growing demands for sustainable business practices are compelling companies to look beyond financial performance and consider environmental, social, and governance (ESG) aspects. However, financial accounting and sustainability accounting practices are often developed and reported separately, resulting in information that fails to provide a fully integrated, comprehensive view of corporate performance. This study aims to analyze the need to integrate financial and sustainability accounting and to formulate an integrated conceptual framework for ESG performance measurement. A literature review approach was employed, analyzing prior research and academic literature covering financial accounting, sustainability accounting, sustainability reporting, ESG measurement, and the integration of financial and non-financial information. The findings indicate that combining financial and sustainability information can enhance the relevance, transparency, and comparability of corporate information for stakeholders. The proposed integrated framework links financial indicators with environmental, social, and governance dimensions through a process involving materiality identification, indicator standardization, performance measurement, data integration, and reporting focused on long-term value creation. Such integration not only strengthens the quality of ESG performance measurement but also enables companies to link sustainability risks with economic performance and strategic decision-making processes. Consequently, an integrated accounting framework can serve as a foundation for enhancing corporate accountability while supporting the sustainable creation of economic, social, and environmental value.]]>
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