Analisis Implementasi Akuntansi Keberlanjutan Berbasis ESG dalam Meningkatkan Kinerja dan Ketahanan Perusahaan di Indonesia

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Useful for understanding qualitative approaches to ESG accounting integration and barriers in developing countries.

🏢実務担当者:Highlights key implementation challenges such as data quality and greenwashing, informing corporate sustainability strategies.

🏛政策担当者:Offers evidence on the need for clear ESG reporting standards and regulatory frameworks to ensure transparency.

This study aims to analyze the implementation of sustainability accounting based on Environmental, Social, and Governance (ESG) as well as its impact on company performance and resilience in Indonesia. The study uses a qualitative approach with a literature review method on scientific journals, sustainability reports, and related regulations for the 2022–2026 period. The results show that the integration of ESG into the accounting system can increase reporting transparency, operational efficiency, and reduce long-term business risks. In addition, the implementation of ESG also contributes to increasing company value and investor confidence. Nevertheless, the implementation of sustainability accounting still faces challenges in the form of limited reporting standards, data quality, and the risk of greenwashing. The implications of this study indicate that ESG-based sustainability accounting not only functions as a reporting tool but also as a business strategy to create sustainable long-term value. The novelty of this research lies in the integrative approach that examines the relationship between performance, risk, and transparency within a single ESG framework

• semanticscholar https://doi.org/10.55606/srj-yappi.v4i2.2447first seen 2026-05-26 04:59:22 · last seen 2026-05-27 05:00:28