<![CDATA[Sustainability accounting has become increasingly important as companies face growing pressure to demonstrate how they manage environmental, social, and governance impacts, yet evidence on whether it creates long-term value remains fragmented. This study examines the impact of sustainability accounting practices on long-term corporate value creation using a systematic literature review with thematic synthesis, guided by the PRISMA 2020 reporting framework. Peer-reviewed studies were identified from major academic databases and analyzed against explicit inclusion and exclusion criteria. The synthesis shows a cautiously positive relationship between sustainability accounting and long-term value, operating through lower cost of capital, stronger stakeholder trust and resilience, and improved operational capabilities. However, this relationship is conditional: it is strongest when firms focus on financially material issues, integrate sustainability information into management control, and provide credible, assured disclosure. Contextual factors, including industry, institutional setting, and mandatory reporting regimes, further shape the outcomes. The review also reveals gaps, notably limited long-term evidence and a concentration on large firms in developed markets. The findings offer implications for managers, investors, and regulators, and suggest directions for future research.]]>
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