IMPLEMENTASI PELAPORAN ESG DALAM AKUNTANSI MANAJEMEN

Abstract

This study aims to examine the implementation of Environmental, Social, and
Governance (ESG) reporting in management accounting using the Systematic Literature Review
(SLR) method. The Watase Uake platform is employed as a supporting tool for collecting,
selecting, and analyzing relevant literature. Data were obtained from national and international
scientific publications from 2015 to 2025 that discuss the integration of ESG into management
accounting practices. The findings reveal that ESG reporting plays a significant role in
enhancing transparency, accountability, and strategic decision-making toward sustainability.
Management accounting serves a crucial function in providing relevant information for
performance measurement and organizational sustainability reporting. However, several
challenges remain, including the absence of unified reporting standards, differences in
regulatory frameworks, and limited organizational readiness to integrate ESG aspects into
internal accounting systems. This study contributes both theoretically and practically to the
development of sustainability-oriented management accounting systems and enriches the body
of literature concerning the relationship between ESG reporting and management accounting
practices.