Aug 2026· Inkubis Jurnal Ekonomi dan Bisnis· 0 citations· 24 references
TL;DR
This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.
Abstract
Background: Digital transformation, sustainability demands, and evolving governance standards have challenged financial reporting integrity. However, existing studies have largely examined governance, ESG disclosure, and digital technologies separately, resulting in fragmented perspectives that limit a comprehensive understanding of their interrelationships.
Objective: This study systematically reviews and synthesizes research on financial reporting integrity by examining how sustainability pressures, digital transformation, and governance mechanisms converge to reshape transparency and accountability in corporate reporting.
Methods: A Systematic Literature Review (SLR) guided by the PRISMA 2020 guidelines was conducted. Data were sourced from the Scopus database and covered publications from 2021 to 2025. Following rigorous inclusion and exclusion screening procedures, 28 peer-reviewed articles were selected from an initial pool of 713 records. The TCCM Framework (Theory, Context, Characteristics, and Methodology) was applied to classify, evaluate, and synthesize the research findings.
Results: Agency Theory and quantitative research methods dominate the field. Recent studies increasingly emphasize ESG disclosure, blockchain technology, and artificial intelligence (AI) as key determinants of transparency. Significant research gaps remain regarding cross-disciplinary approaches, emerging market contexts, and ethical risk assessments in digital reporting practices. This review reconceptualizes financial reporting integrity as a multidimensional socio-technical governance phenomenon shaped by governance accountability, sustainability legitimacy, and technological transparency.
Conclusion: Future research should adopt interdisciplinary, mixed-method, and cross-country research frameworks to investigate greenwashing mechanisms, digital reporting ethics, and the interplay between emerging regulatory frameworks, including the International Sustainability Standards Board (ISSB) Standards and IFRS Sustainability Disclosure Standards, and technological transformation within sustainability-oriented reporting environments.
Digital transformation and sustainability have emerged as two dominant and interrelated strategic imperatives for contemporary organizations. However, existing digital maturity models predominantly focus on technological capabilities while largely overlooking sustainability performance outcomes. This study addresses this gap by systematically reviewing the literature on integrating sustainability performance indicators into digital maturity models. A systematic literature review was conducted following Kitchenham' s protocol and the PRISMA framework, covering peer-reviewed journal articles published between 2016 and 2026 and retrieved from the Web of Science and Scopus databases. The review synthesizes conceptual and empirical contributions, identifies commonly applied environmental, social, and governance (ESG) indicators, and examines methodological approaches for integration. The findings reveal three dominant integration approaches: combined maturity models, parallel assessment frameworks, and embedded dimensional models. Environmental indicators are most frequently operationalized, while social and governance dimensions remain comparatively underdeveloped. The analysis also highlights persistent challenges related to limited empirical validation, lack of standardization, data availability constraints, and SME applicability. The study contributes by providing a structured synthesis of integration mechanisms and proposing a conceptual foundation for integrated digital-sustainability maturity assessment, offering guidance for researchers and practitioners seeking to advance holistic organizational evaluation frameworks.
Ernad Kahrović, Marija Radulović, S. Popović et al.· Economics and Sustainable De...· 0 citations
This study provides a comprehensive bibliometric analysis of sustainability reporting (SR) research by examining 1,407 publications indexed in the Scopus database between 2016 and 2026. Using performance analysis and science mapping techniques with VOSviewer, the study maps the intellectual structure, thematic evolution, and future directions of the field. The findings identify eight interconnected thematic clusters covering strategic sustainability disclosure, transparency and legitimacy, corporate governance (CG), integrated reporting (IR), ESG methodologies, sectoral reporting, reporting quality (RQ) and assurance, and theoretical foundations. The results reveal substantial global growth and increasing institutionalization of SR research across countries, institutions, authors, and funding sponsors, highlighting its multidisciplinary character. Overlay visualization indicates a transition from voluntary disclosure and stakeholder-oriented perspectives toward governance-driven and impact-focused research. Emerging themes emphasize ESG disclosure, RQ, sustainability assurance, stakeholder engagement (SE), and regulatory developments such as the Corporate Sustainability Reporting Directive (CSRD) and International Sustainability Standards Board (ISSB). The findings suggest that governance has become a central organizing paradigm linking accountability, transparency, SE, and sustainable value creation (SVC). By integrating legitimacy and stakeholder perspectives with evolving governance-oriented approaches, this study advances understanding of the development of SR scholarship while providing insights for researchers, practitioners, regulators, and policymakers seeking to enhance sustainability disclosure and reporting practices.
This study analyzes Scopus-indexed papers published from 2020 to 2026 to shed light on how digital transformation enables sustainability-oriented outcomes and whether these contributions seem rooted in organizational change rather than represent aspirational disclosures of sustainability-related information.
I. Suteja, P. Purwanto, Felix Siswanto· Eduvest - Journal Of Univers...· 0 citations
The synthesis identifies three interconnected mechanisms through which digitalization influences Indonesian public governance, and provides evidence-based guidance for policymakers and practitioners to align digital initiatives with the broader objectives of accountable, transparent, and responsive governance in developing economy contexts.
This study aims to examine the development and integration of Environmental, Social, and Governance (ESG) into financial statement analysis using a hybrid approach that combines bibliometric analysis and a Systematic Literature Review (SLR). The study analyzes Scopus-indexed journal articles published between 2015 and 2025 to map publication trends, dominant themes, the intellectual structure, and the evolving direction of ESG research. The findings reveal that ESG research has grown significantly and become increasingly integrated into mainstream accounting and finance literature. The major research themes include ESG reporting, non-financial disclosure, IFRS, assurance, risk management, and corporate value creation. The SLR findings indicate that ESG is no longer regarded as supplementary information but has evolved into an analytical dimension that enhances the assessment of corporate performance, risk, reporting quality, and sustainability. ESG integration is driven by regulatory pressure, reporting standardization, governance quality, information credibility, and the growing demand from stakeholders for transparent information. This study contributes conceptually by emphasizing the importance of an integrated financial statement analysis framework that combines financial and non-financial information to support higher-quality decision-making.
Gregorius Jeandry, Zainuddin Zainuddin, Amin Dara et al.· EKUITAS (Jurnal Ekonomi dan...· 0 citations
Although sustainability reporting has gained prominence as a mechanism for corporate responsibility, the transparency, and credibility of disclosed sustainability information remain inadequate, especially in emerging nations where technology adoption is uneven. This study examines the influence of digital governance (DG) on corporate sustainability reporting transparency (CSRT), taking into account the mediating effect of digital technologies (DTs) and the moderating effect of external assurance (EA). This study is grounded in stakeholder and institutional theory. Primary data were collected from 350 participants from various firms in Ghana using structured survey questionnaires. A purposive sampling approach was used to select participant firms. The data were analyzed using SmartPLS 4, following the partial least squares structural equation model (PLS‐SEM) approach. The study results showed that DG positively and significantly influences CSRT. Moreover, DT significantly mediates the relationship between DG and CSRT, and EA significantly moderates this relationship. The study's insights guide policymakers to promote enabling digital regulatory regimes, as well as business managers investing in technological infrastructure and assurance practices, and to enhance sustainability reporting quality and stakeholder confidence.
Yuxuan Du, Maalisuo Bismark Sakpiti, Inusah Sulemana· Business Strategy and the En...· 0 citations
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