TRACING THE TRAIL OF GREEN ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW OF GREEN ACCOUNTING AND SUSTAINABILITY

Cahyaning Tiyas Rahayu; Y Anni Aryani

doi:10.55681/economina.v5i5.2222

Authors

Cahyaning Tiyas Rahayu Universitas Sebelas Maret
Y Anni Aryani Faculty Of Economics And Business, Sebelas Maret University, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i5.2222

Keywords:

sustainability, ESG disclosure, Green accounting, systematic literature review

Abstract

This study aims to analyze the relationship between financial and non-financial variables in corporate sustainability practices using a Systematic Literature Review (SLR) approach. A total of 60 articles from reputable journals were reviewed to identify research trends, findings, and contributions from previous studies. The results indicate that non-financial variables such as green leadership, sustainability accounting, ESG disclosure, and institutional factors significantly influence corporate sustainability performance. Meanwhile, financial variables including profitability, market valuation, and cost efficiency serve as sustainability outcome indicators. This study confirms that integrating sustainability strategies based on non-financial values can improve both financial and social performance in a sustainable manner.

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