Muh. Fathir Maulid Yusuf, Omasrianto

Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim

Introduction

Akuntansi keberlanjutan: peran akuntan dalam mewujudkan tujuan pembangunan berkelanjutan dan mitigasi risiko fisik iklim. Jelajahi peran strategis akuntan dalam akuntansi keberlanjutan untuk mewujudkan Tujuan Pembangunan Berkelanjutan (SDGs) dan mitigasi risiko fisik iklim. Temukan tantangan & peluang pelaporan ESG.

Abstract

Objectives: This study aims to examine the strategic role of accountants in advancing the United Nations Sustainable Development Goals (SDGs) and addressing the risks associated with physical climate change.Design/method/approach: This study employs a qualitative approach through a systematic literature review of recent publications (2020–2025) from reputable journals and authoritative reports issued by international bodies such as UNEP, IFAC, and the TCFD.Results/findings: The findings underscore the pivotal role of accountants in ESG reporting, climate risk assessment, and the formulation of both adaptation and mitigation strategies. However, the profession faces several challenges, including fragmented reporting standards, inadequate professional capacity, and limited organizational support. Conversely, significant opportunities exist in the development of ESG assurance services, the elevation of the accountant’s strategic relevance, and the expansion of advisory roles. The study proposes an integrative conceptual framework to guide future practice and research.Theoretical contribution: This study contributes to the development of legitimacy theory, stakeholder theory, and signaling theory by contextualizing the evolving responsibilities of accountants within sustainability discourse.Practical contribution: The study offers actionable insights for professional accountants, organizational leaders, and policymakers in designing transparent, accountable, and data-informed sustainability reporting systems.Limitations: As a secondary literature-based inquiry, the study is limited by the absence of primary empirical data, which may affect the generalizability of findings. Additional constraints include limited sector-specific analysis and insufficient exploration of the role of artificial intelligence in sustainability reporting. Future research should incorporate mixed-method, cross-country empirical studies to address these gaps.Keywords: Sustainability Accounting; Accountants’ Strategic Role; Sustainable Development Goals; Climate Risk Mitigation.

Review

The study, "Akuntansi Keberlanjutan: Peran Akuntan dalam Mewujudkan Tujuan Pembangunan Berkelanjutan dan Mitigasi Risiko Fisik Iklim," offers a highly relevant and timely exploration of the strategic role accountants play in advancing the United Nations Sustainable Development Goals and mitigating physical climate change risks. Through a systematic literature review, the authors successfully delineate the pivotal contributions of accountants in ESG reporting, climate risk assessment, and the formulation of adaptation and mitigation strategies. The paper not only identifies critical challenges such as fragmented reporting standards and inadequate professional capacity but also highlights significant opportunities in ESG assurance and advisory services. Its theoretical contribution, contextualizing legitimacy, stakeholder, and signaling theories, alongside practical insights for professionals and policymakers, makes it a valuable addition to the burgeoning field of sustainability accounting. However, the study's reliance solely on secondary literature, as acknowledged by the authors, presents a notable limitation regarding the generalizability and empirical validation of its findings. The absence of primary data means that the proposed integrative conceptual framework, while theoretically sound, lacks real-world corroboration, potentially limiting its immediate applicability in diverse organizational contexts. Furthermore, the acknowledged constraints of limited sector-specific analysis and insufficient exploration of artificial intelligence's role are significant omissions. Given the rapid evolution of technology and the varied impacts of sustainability efforts across industries, a deeper dive into these areas would have substantially enhanced the practical utility and comprehensive scope of the research. Despite these limitations, this study serves as an important conceptual landmark, effectively mapping the complex terrain of sustainability accounting and the accountant's evolving responsibilities. Its strength lies in synthesizing existing knowledge to clearly articulate both the current state and future trajectory of the profession within the sustainability discourse. The call for future research incorporating mixed-method, cross-country empirical studies, and a focused examination of AI and sector-specific nuances, directly addresses the identified gaps and provides a clear agenda for advancing the field. Ultimately, this paper is a compelling read for academics and practitioners alike, offering a robust framework for understanding and enhancing the critical role of accounting in achieving sustainable development and climate resilience.

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