Tren, Tantangan, Implementasi ESG, dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis: Studi Tinjauan Literatur

Rezekiro Indah Ruthmia; Lilik  Purwanti

doi:10.55927/ijes.v4i1.15792

Authors

Rezekiro Indah Ruthmia Universitas Brawijaya
Lilik Purwanti Universitas Brawijaya

DOI:

https://doi.org/10.55927/ijes.v4i1.15792

Keywords:

Akuntansi, Bisnis Keberlanjutan, Tren ESG, Tantangan ESG, dan Implementasi ESG

Abstract

Studi ini menelaah perkembangan praktik Environmental, Social, and Governance (ESG) melalui kajian terhadap publikasi akademik global, laporan regulasi, dan dokumen industri. Pertanyaan utama yang dijawab dalam tinjauan ini adalah bagaimana tren, tantangan, dan praktik implementasi ESG memengaruhi keberlanjutan bisnis, serta bagaimana peran akuntansi dalam memperkuat integrasi ESG. Dengan menggunakan systematic literature review yang dikombinasikan dengan analisis konten dan tematik, penelitian ini mensintesis perkembangan utama terkait pelaporan ESG, tekanan regulasi, dan meningkatnya ekspektasi pemangku kepentingan. Hasil temuan menunjukkan bahwa adopsi ESG semakin meningkat, didorong oleh kebutuhan transparansi dan penyelarasan dengan tujuan keberlanjutan. Namun, berbagai tantangan seperti risiko greenwashing, ketidakharmonisan standar pelaporan, tingginya biaya implementasi, dan keterbatasan kapasitas organisasi masih menghambat penerapannya. Tinjauan ini juga menegaskan bahwa akuntansi memiliki peran penting dalam memastikan kredibilitas, keterbandingan, dan kegunaan informasi ESG melalui proses pengukuran, verifikasi, dan pelaporan keberlanjutan. Secara keseluruhan, studi ini memberikan pemahaman terpadu mengenai kemajuan ESG, hambatan praktis, serta implikasinya bagi ketahanan jangka panjang bisnis

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