AKUNTANSI BERKELANJUTAN: LITERATUR REVIEW
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Penelitian ini mengkaji perkembangan dan implementasi akuntansi berkelanjutan sebagai respons terhadap meningkatnya tuntutan akan transparansi dan akuntabilitas sosial serta lingkungan dalam dunia korporat. Akuntansi berkelanjutan mengintegrasikan faktor lingkungan, sosial, dan tata kelola (ESG) ke dalam pelaporan keuangan, melalui pendekatan seperti akuntansi hijau, akuntansi sosial, dan kerangka Tanggung Jawab Sosial Perusahaan (CSR). Studi ini menggunakan metode tinjauan literatur sistematis terhadap 42 publikasi akademik dari tahun 2010 hingga 2024. Hasil analisis menunjukkan bahwa meskipun adopsi praktik akuntansi berkelanjutan meningkat, tantangan seperti kurangnya standar global yang seragam, keterbatasan sumber daya, dan kesenjangan kompetensi masih menjadi hambatan utama. Meskipun demikian, praktik ini berkontribusi positif terhadap hubungan dengan pemangku kepentingan, reputasi perusahaan, dan keberlanjutan jangka panjang. Penelitian ini merekomendasikan kolaborasi antara regulator, sektor swasta, dan akademisi untuk memperkuat kerangka kerja pelaporan keberlanjutan yang efektif dan universal.
This study examines the development and implementation of sustainable accounting in response to increasing demands for transparency and social-environmental accountability in the corporate sector. Sustainable accounting integrates Environmental, Social, and Governance (ESG) factors into financial reporting through approaches such as green accounting, social accounting, and Corporate Social Responsibility (CSR) frameworks. The study adopts a systematic literature review method, analyzing 42 academic publications from 2010 to 2024. The findings indicate a growing adoption of sustainable accounting practices; however, challenges such as the absence of uniform global standards, limited resources, and competency gaps remain significant. Despite these barriers, sustainable accounting contributes positively to stakeholder relations, corporate reputation, and long-term sustainability. The study recommends enhanced collaboration among regulators, private sector actors, and academics to develop an effective and universally applicable sustainability reporting framework.
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