DIGITAL SUSTAINABILITY ACCOUNTING DAN ESG: TRANSPARANSI, AKUNTABILITAS, DAN INKLUSI KEUANGAN UNTUK PENCAPAIAN SDGS
DOI:
https://doi.org/10.54314/jssr.v9i4.7168Keywords:
digital sustainability accounting, pengungkapan ESG, ransparency, accountability, SDGsAbstract
This study aims to analyze the role of digital sustainability accounting and environmental, social, and governance (ESG) practices in supporting the achievement of the Sustainable Development Goals (SDGs) through enhanced transparency, accountability, and financial inclusion in the era of digital transformation. This study employs a qualitative method using a literature review approach based on relevant scientific publications, sustainability reports, and regulatory documents. The findings indicate that digital transformation in sustainability accounting practices can improve the collection, processing, and reporting of ESG information in a more transparent and accountable manner. The use of digital technology also supports broader access to financial services, thereby contributing to financial inclusion and the achievement of the SDGs. The study concludes that the integration of digital sustainability accounting and ESG practices is an important strategy for strengthening transparency, accountability, and financial inclusion. However, successful implementation requires supportive regulations, technological readiness, competent human resources, and strong commitment from relevant stakeholders
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Copyright (c) 2026 Raya Puspita Sari Hasibuan, Putri Syuhada, Nuraini, Jojor Lisbet Sibarani (Author)
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