The Role of Environmental and Social Accounting in Public Sector Sustainable Finance

Mariana Mariana (), Anhar Firdaus, Muhammad Arifai, Diana Diana, Nursyidah Nursyidah and Yusmika Indah
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Mariana Mariana: Politeknik Negeri Lhokseumawe
Anhar Firdaus: Politeknik Negeri Lhokseumawe
Muhammad Arifai: Politeknik Negeri Lhokseumawe
Diana Diana: Politeknik Negeri Lhokseumawe
Nursyidah Nursyidah: Politeknik Negeri Lhokseumawe
Yusmika Indah: Politeknik Negeri Lhokseumawe

A chapter in Proceedings of the 2nd International Conference of Economics, Management, Accounting, and Business Digital (ICEMAB 2025), 2025, pp 61-67 from Springer

Abstract: Abstract This study aims to critically evaluate the literature on the role of environmental and social accounting in the public sector in achieving sustainable finance, using the Environmental, Social, and Governance (ESG) framework and the Sustainable Development Goals (SDGs) as analytical references. Employing a Systematic Literature Review (SLR) approach, the study examines academic articles published between 2018 and 2025 that focus on sustainability accounting practices in the public sector. A systematic literature search was conducted across reputable databases including Scopus, Web of Science, and ScienceDirect, complemented by additional scholarly sources. Thematic analysis was applied to identify patterns, trends, and gaps in integrating environmental and social factors into public financial systems. The findings reveal notable progress in theory and practice; however, key challenges remain, such as measuring sustainability performance, ensuring stakeholder engagement, and adopting international reporting standards. The study highlights the strategic importance of mainstreaming ESG principles to strengthen transparency, accountability, and sustainable governance. Evidence-based policy and cross-sector partnerships are therefore crucial to building inclusive, adaptive, and resilient public financial systems aligned with global sustainability goals.

Keywords: Sustainability; Public Sector; Environmental Accounting; Social Accounting (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-974-2_10

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DOI: 10.2991/978-94-6463-974-2_10

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