The Role of Sustainability Accounting in ESG Reporting Transparency

Dela Wahyu Putri Awanda; Devina Shava Amalia; Cholis Hidayati

International Journal of Economic, Social and Development Sciences

International Forum of Researchers and Lecturers (IFREL)

📄 Abstract

This study aims to understand how sustainable accounting practices can improve the transparency of reports related to environmental, social, and governance (ESG) aspects. This study uses a literature review method by examining 20 relevant previous studies. The discussion results indicate that sustainability accounting helps companies record and report financial and non-financial information transparently, thereby strengthening stakeholder trust and supporting decision-making. Additionally, digital technology enhances the effectiveness of ESG reporting, making it more accessible and accurate. Sustainability accounting is proven to be important not only for transparency but also for long-term business sustainability.

🔖 Keywords

#Sustainability Accounting; Transparency; ESG Reporting; Relationship Between Sustainability Accounting; ESG Transparency

ℹ️ Informasi Publikasi

Tanggal Publikasi

04 June 2025

Volume / Nomor / Tahun

Volume 2, Nomor 2, Tahun 2025

📝 HOW TO CITE

Dela Wahyu Putri Awanda; Devina Shava Amalia; Cholis Hidayati, "The Role of Sustainability Accounting in ESG Reporting Transparency," International Journal of Economic, Social and Development Sciences, vol. 2, no. 2, Jun. 2025.

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