Sinergi International Journal of Accounting and Taxation, Год журнала: 2024, Номер 2(3), С. 37 - 49
Опубликована: Авг. 31, 2024
This narrative review explores the evolving integration of sustainable finance within accounting frameworks, focusing on green bonds, ESG disclosure, circular economy, and climate-related financial reporting. The study aims to understand how practices are adapting sustainability imperatives identify critical trends, challenges, strategies. Literature was collected from Scopus Google Scholar using targeted keywords Boolean operators. Peer-reviewed studies were included based their relevance governance. Findings reveal that bonds significantly enhance corporate innovation, while economy models influence cost structures promote transparent Biodiversity is emerging as a vital tool for integrating ecological risk into frameworks. Moreover, institutions improving climate disclosures through digitalization strengthened These findings challenge traditional paradigms emphasize need reform incorporates long-term social impacts. highlights systemic barriers, such inconsistent regulations limited institutional capacity, proposes digital transformation global standardization key solutions. It concludes must evolve support environmental responsibility value creation. Future research should explore impact investments scalability tools in
Язык: Английский