Applying Sustainability in Business Accounting as an Approach to Ethical and Responsible Economic and Financial Management
Abstract
This study aims to analyze the integration of sustainability in business accounting as an approach to ethical and responsible economic and financial management. The research adopts a qualitative approach using a Systematic Literature Review (SLR) based on the PRISMA framework. Data were collected from Scopus and Web of Science (WoS) databases using the keywords Business Accounting, Sustainability, and Responsible Finance for the period 2018–2023. The findings reveal that the integration of sustainability in accounting plays a significant role in enhancing corporate transparency, accountability, and both financial and non-financial performance. Furthermore, sustainability, corporate social responsibility (CSR), and green finance are closely interconnected in supporting sustainable corporate governance. The study also indicates that environmental and social disclosures improve investor confidence and facilitate access to sustainable financing. Therefore, sustainability-based accounting serves as an important instrument for promoting more responsible and long-term oriented decision-making.
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References
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