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

DOI

10.2991/978-94-6463-974-2_10How to use a DOI?

Keywords

Sustainability; Public Sector; Environmental Accounting; Social Accounting

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Mariana Mariana
AU  - Anhar Firdaus
AU  - Muhammad Arifai
AU  - Diana Diana
AU  - Nursyidah Nursyidah
AU  - Yusmika Indah
PY  - 2025
DA  - 2025/12/25
TI  - The Role of Environmental and Social Accounting in Public Sector Sustainable Finance
BT  - Proceedings of the 2nd International Conference of Economics, Management, Accounting, and Business Digital (ICEMAB 2025)
PB  - Atlantis Press
SP  - 61
EP  - 67
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-974-2_10
DO  - 10.2991/978-94-6463-974-2_10
ID  - Mariana2025
ER  -