Greenwashing Laporan Keberlanjutan: Studi Literatur Sistematis Peran Akuntansi Keberlanjutan Menjamin Integritas Pengungkapan ESG

Abstract

Sustainability accounting evolved from the need to expand the accounting function, from simply measuring profit and financial position to an information system capable of explaining the economic, social, environmental and governance impacts of a company. This article aims to synthesize the role of sustainability accounting in reducing greenwashing risk and strengthening the integrity of environmental, social, and governance (ESG) disclosure in the era of IFRS S1 and IFRS S2. The study applies a systematic literature review by examining academic literature on sustainability accounting, ESG disclosure, greenwashing, sustainability assurance, carbon accounting, and official sustainability disclosure standards. The review indicates that greenwashing is not merely a communication problem, but an accountability problem arising from weak measurement, selective disclosure, fragmented data governance, and insufficient assurance. Sustainability accounting contributes to ESG integrity by providing measurable indicators, documentation trails, boundary setting, materiality assessment, and linkage between sustainability risks and financial consequences. IFRS S1 and IFRS S2 strengthen decision-useful sustainability-related financial disclosure, while GRI and sustainability assurance standards complement the broader impact and credibility dimensions. The article proposes four pillars of ESG disclosure integrity: data governance, measurement quality, standards alignment, and independent assurance. The study concludes that sustainability accounting should move beyond symbolic reporting and become a control mechanism that ensures ESG claims are verifiable, comparable, and accountable.