Sustainability Accounting and Investment Decision: A Systematic Literature Review

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

🔬研究者:Provides a comprehensive mapping of the field, identifying research gaps and methodological patterns.

🏢実務担当者:Offers insights into how sustainability accounting influences investment decisions, helping firms align disclosure with investor expectations.

🏛政策担当者:Highlights the need for standardized reporting frameworks and regional balance in sustainability disclosure.

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.

• semanticscholar https://jurnal.ibik.ac.id/index.php/jabkes/article/download/3619/3537first seen 2026-07-18 07:29:44