Analysis of sustainability reporting in the private sector and public sector: Scoping review approach
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Published:
Mar 4, 2025
Keywords:
Private Sector, Public Sector, Sustainability Reporting
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Articles
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Abstract
The Kyoto Protocol and the Paris Agreement emphasize accountability and reporting on activities carried out concerning efforts to reduce greenhouse gas (GHG) emissions and address climate change. Therefore, sustainability reports are needed to create transparency in mitigating and adapting to climate change. Sustainability reports have also evolved from focusing only on environmental aspects to being more holistic, considering ESG (Environmental, Social, and Governance) factors. This study uses the scoping review method to analyze how sustainability reporting is carried out in the private and public sectors. The study results show that sustainability reporting in both the private and public sectors aims to increase transparency and legitimacy through sustainability reporting. However, the two sectors' approach, focus, and triggers differ according to the regulatory context, organizational objectives, and stakeholder needs. This article is expected to contribute to providing literature that reviews the analysis of sustainability reporting in the private and public sectors, improves the quality of sustainability reporting in the private sector, and encourages sustainability reporting in the public sector.
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How to Cite
Novyana, W. R., & Bandiyono, A. (2025). Analysis of sustainability reporting in the private sector and public sector: Scoping review approach. Indonesia Accounting Research Journal, 12(3), 89–99. https://doi.org/10.35335/iacrj.v12i3.320
References
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Ashraf, Y., & Nazir, M. S. (2023). Corporate sustainability and environmental reporting: triggers and consequences. Environmental Science and Pollution Research, 30(26), 68743–68769. https://doi.org/10.1007/s11356-023-27160-5
Badjuri, A., Jaeni, & Kartika, A. (2021). PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI DALAM MEMPREDIKSI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DI INDONESIA: KAJIAN TEORI LEGITIMASI. In JBE (Vol. 28, Issue 1). https://www.unisbank.ac.id/ojs;
Badruzzuhad, M. T., Fadhillah, R. A., & Firmansyah, A. (2023). Perkembangan Kebijakan Keberlanjutan Di Dunia: Pendekatan Scoping Review. Journal of Law, Administration, and Social Science, 3(2), 207–219. https://doi.org/10.54957/jolas.v3i2.551
Caesaria, A. F., & Basuki, B. (2017). The study of sustainability report disclosure aspects and their impact on the companies’ performance. SHS Web of Conferences, 34, 08001. https://doi.org/10.1051/shsconf/20173408001
de Gooyert, V., Rouwette, E., van Kranenburg, H., & Freeman, E. (2017). Reviewing the role of stakeholders in Operational Research: A stakeholder theory perspective. European Journal of Operational Research, 262(2), 402–410. https://doi.org/10.1016/j.ejor.2017.03.079
Delbeke, J., Runge-Metzger, A., Slingenberg, Y., & Werksman, J. (2019). The Paris agreement. In Towards a climate-neutral Europe (pp. 24–45). Routledge.
Dinh, T., Husmann, A., & Melloni, G. (2023). Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, 20(1), 1–29. https://doi.org/10.1080/17449480.2022.2149345
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & De Colle, S. (2010). Stakeholder theory: The state of the art.
Freeman, R. E., Phillips, R., & Sisodia, R. (2020). Tensions in Stakeholder Theory. Business & Society, 59(2), 213–231. https://doi.org/10.1177/0007650318773750
GEP worldwide. (2022). What is Sustainability Reporting? GEP Worldwide. https://www.gep.com/knowledge-bank/glossary/what-is-sustainability-reporting#:~:text=Sustainability%20reporting%20is%20a%20form,moment%20or%20in%20the%20future.
Gnanaweera, K. A. K., & Kunori, N. (2018). Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators. Cogent Business & Management, 5(1), 1423872. https://doi.org/10.1080/23311975.2018.1423872
Gunawan, I. (2020). Mengapa Perekonomian Tidak Bisa Sepenuhnya Diserahkan Kepada Pasar atau Pihak Swasta? KPBU Kementerian Keuangan. https://kpbu.kemenkeu.go.id/read/1138-1332/umum/orang-juga-bertanya/mengapa-perekonomian-tidak-sepenuhnya-diserahkan-kepada-swasta#:~:text=Sektor%20swasta%20adalah%20organisasi%20yang,dan%20terakhir%20ada%20sistem%20akuntansi.
Gunawan, J., Permatasari, P., & Fauzi, H. (2022). The evolution of sustainability reporting practices in Indonesia. Journal of Cleaner Production, 358, 131798. https://doi.org/10.1016/j.jclepro.2022.131798
Herzig, C., & Schaltegger, S. (2006). CORPORATE SUSTAINABILITY REPORTING An Overview. Sustainability Accounting and Reporting, 21, 301–324.
Hidayah, N., Nugroho, L., & Prihanto, H. (2021). The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study. In International Journal of Finance, Insurance and Risk Management: Vol. XI (Issue 1).
Hossain, M. M. (2018). Sustainability reporting by Australian local government authorities. Local Government Studies, 44(4), 577–600. https://doi.org/10.1080/03003930.2018.1471397
Iwata, H., & Okada, K. (2014). Munich Personal RePEc Archive Greenhouse gas emissions and the role of the Kyoto Protocol Greenhouse gas emissions and the role of the Kyoto Protocol.
Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Repor. Jurnal Ekonomi & Ekonomi Syariah, 2(2), 199–208.
Maswain, M. J. (2020). Pengaruh pengungkapan laporan berkelanjutan, tata kelola perusahaan yang baik, dan profitabilitas terhadap nilai perusahaan. https://repository.uinjkt.ac.id/dspace/handle/123456789/52182
Maulida, M. N., Yousida, I., & Lestari, T. (2022). Analisis pengelolaan keuangan program pemberdayaan ekonomi keluarga bkkbn porvinsi kalimantan selatan. Eqien-Jurnal Ekonomi Dan Bisnis, 11(02), 133–140.
Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223. https://doi.org/10.1080/14719037.2017.1293149
Perserikatan Bangsa - Bangsa. (2021). Apa Itu Perubahan Iklim? Perserikatan Bangsa - Bangsa. https://indonesia.un.org/id/172909-apa-itu-perubahan-iklim
Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder chapter. The Cambridge Handbook of Stakeholder Theory, 3.
Roberto, F., Maglio, R., & Rey, A. (2020). Accountability and Sustainability Reporting in the Public Sector. Evidence from Italian Municipalities (pp. 19–34). https://doi.org/10.1007/978-981-15-6366-9_2
Santoso, W. Y. (2015). Kebijakan Nasional Indonesia dalam Adaptasi dan Mitigasi Perubahan Iklim Indonesian National Policy on Adaptation and Mitigation of Climate Change. Hasanuddin Law Review, 1, 371–390. http://pasca.unhas.ac.id/ojs/index.php/halrev
Sulistiawati, E., & Dirgantari, N. (2017). ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Reviu Akuntansi Dan Keuangan, 6(1). https://doi.org/10.22219/jrak.v6i1.5082
Suryo Prakoso, A., & Sopiah. (2023). Scoping Review : Perspektif Kesejahteraan Karyawan UMKM. Jurnal Ilmu Multidisiplin, 2(1), 1–14. https://doi.org/10.38035/jim.v2i1
UNFCCC. (n.d.-a). The Paris Agreement. UNFCCC. Retrieved July 20, 2024, from https://unfccc.int/process-and-meetings/the-paris-agreement?gad_source=1&gclid=EAIaIQobChMI09m72b7DhwMVTRODAx0fthQmEAAYASAAEgKjJvD_BwE
UNFCCC. (n.d.-b). What is the Kyoto Protocol? UNFCCC. Retrieved July 20, 2024, from https://unfccc.int/kyoto_protocol?gad_source=1&gclid=EAIaIQobChMItaHt-L7DhwMVsapmAh1aTAFOEAAYASAAEgIm7PD_BwE
Yasbie, B., & Barokah, Z. (2018). Sustainability Reporting By Universities In Indonesia Abstract. The Indonesian Journal of Accounting Research, 21(03). https://doi.org/10.33312/ijar.400
Amalia, R., & Firmansyah, A. (2024). Urgensi Implementasi Laporan Keberlanjutan Pada Sektor Pemerintah. Journal of Law, Administration, and Social Science, 4(3), 452–462. https://doi.org/10.54957/jolas.v4i3.632
Arksey, H., & O'Malley, L. (2005). Scoping studies: Towards a methodological framework. International Journal of Social Research Methodology, 8(1), 19–32. https://doi.org/10.1080/1364557032000119616
Ashraf, Y., & Nazir, M. S. (2023). Corporate sustainability and environmental reporting: triggers and consequences. Environmental Science and Pollution Research, 30(26), 68743–68769. https://doi.org/10.1007/s11356-023-27160-5
Badjuri, A., Jaeni, & Kartika, A. (2021). PERAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI PEMODERASI DALAM MEMPREDIKSI PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK DI INDONESIA: KAJIAN TEORI LEGITIMASI. In JBE (Vol. 28, Issue 1). https://www.unisbank.ac.id/ojs;
Badruzzuhad, M. T., Fadhillah, R. A., & Firmansyah, A. (2023). Perkembangan Kebijakan Keberlanjutan Di Dunia: Pendekatan Scoping Review. Journal of Law, Administration, and Social Science, 3(2), 207–219. https://doi.org/10.54957/jolas.v3i2.551
Caesaria, A. F., & Basuki, B. (2017). The study of sustainability report disclosure aspects and their impact on the companies’ performance. SHS Web of Conferences, 34, 08001. https://doi.org/10.1051/shsconf/20173408001
de Gooyert, V., Rouwette, E., van Kranenburg, H., & Freeman, E. (2017). Reviewing the role of stakeholders in Operational Research: A stakeholder theory perspective. European Journal of Operational Research, 262(2), 402–410. https://doi.org/10.1016/j.ejor.2017.03.079
Delbeke, J., Runge-Metzger, A., Slingenberg, Y., & Werksman, J. (2019). The Paris agreement. In Towards a climate-neutral Europe (pp. 24–45). Routledge.
Dinh, T., Husmann, A., & Melloni, G. (2023). Corporate Sustainability Reporting in Europe: A Scoping Review. Accounting in Europe, 20(1), 1–29. https://doi.org/10.1080/17449480.2022.2149345
Freeman, R. E., Harrison, J. S., Wicks, A. C., Parmar, B. L., & De Colle, S. (2010). Stakeholder theory: The state of the art.
Freeman, R. E., Phillips, R., & Sisodia, R. (2020). Tensions in Stakeholder Theory. Business & Society, 59(2), 213–231. https://doi.org/10.1177/0007650318773750
GEP worldwide. (2022). What is Sustainability Reporting? GEP Worldwide. https://www.gep.com/knowledge-bank/glossary/what-is-sustainability-reporting#:~:text=Sustainability%20reporting%20is%20a%20form,moment%20or%20in%20the%20future.
Gnanaweera, K. A. K., & Kunori, N. (2018). Corporate sustainability reporting: Linkage of corporate disclosure information and performance indicators. Cogent Business & Management, 5(1), 1423872. https://doi.org/10.1080/23311975.2018.1423872
Gunawan, I. (2020). Mengapa Perekonomian Tidak Bisa Sepenuhnya Diserahkan Kepada Pasar atau Pihak Swasta? KPBU Kementerian Keuangan. https://kpbu.kemenkeu.go.id/read/1138-1332/umum/orang-juga-bertanya/mengapa-perekonomian-tidak-sepenuhnya-diserahkan-kepada-swasta#:~:text=Sektor%20swasta%20adalah%20organisasi%20yang,dan%20terakhir%20ada%20sistem%20akuntansi.
Gunawan, J., Permatasari, P., & Fauzi, H. (2022). The evolution of sustainability reporting practices in Indonesia. Journal of Cleaner Production, 358, 131798. https://doi.org/10.1016/j.jclepro.2022.131798
Herzig, C., & Schaltegger, S. (2006). CORPORATE SUSTAINABILITY REPORTING An Overview. Sustainability Accounting and Reporting, 21, 301–324.
Hidayah, N., Nugroho, L., & Prihanto, H. (2021). The Determinant Factors of Sustainability Report Quality and Corporate Performance: An Empirical Study. In International Journal of Finance, Insurance and Risk Management: Vol. XI (Issue 1).
Hossain, M. M. (2018). Sustainability reporting by Australian local government authorities. Local Government Studies, 44(4), 577–600. https://doi.org/10.1080/03003930.2018.1471397
Iwata, H., & Okada, K. (2014). Munich Personal RePEc Archive Greenhouse gas emissions and the role of the Kyoto Protocol Greenhouse gas emissions and the role of the Kyoto Protocol.
Liana, S. (2019). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Repor. Jurnal Ekonomi & Ekonomi Syariah, 2(2), 199–208.
Maswain, M. J. (2020). Pengaruh pengungkapan laporan berkelanjutan, tata kelola perusahaan yang baik, dan profitabilitas terhadap nilai perusahaan. https://repository.uinjkt.ac.id/dspace/handle/123456789/52182
Maulida, M. N., Yousida, I., & Lestari, T. (2022). Analisis pengelolaan keuangan program pemberdayaan ekonomi keluarga bkkbn porvinsi kalimantan selatan. Eqien-Jurnal Ekonomi Dan Bisnis, 11(02), 133–140.
Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223. https://doi.org/10.1080/14719037.2017.1293149
Perserikatan Bangsa - Bangsa. (2021). Apa Itu Perubahan Iklim? Perserikatan Bangsa - Bangsa. https://indonesia.un.org/id/172909-apa-itu-perubahan-iklim
Phillips, R. A., Barney, J. B., Freeman, R. E., & Harrison, J. S. (2019). Stakeholder chapter. The Cambridge Handbook of Stakeholder Theory, 3.
Roberto, F., Maglio, R., & Rey, A. (2020). Accountability and Sustainability Reporting in the Public Sector. Evidence from Italian Municipalities (pp. 19–34). https://doi.org/10.1007/978-981-15-6366-9_2
Santoso, W. Y. (2015). Kebijakan Nasional Indonesia dalam Adaptasi dan Mitigasi Perubahan Iklim Indonesian National Policy on Adaptation and Mitigation of Climate Change. Hasanuddin Law Review, 1, 371–390. http://pasca.unhas.ac.id/ojs/index.php/halrev
Sulistiawati, E., & Dirgantari, N. (2017). ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA. Jurnal Reviu Akuntansi Dan Keuangan, 6(1). https://doi.org/10.22219/jrak.v6i1.5082
Suryo Prakoso, A., & Sopiah. (2023). Scoping Review : Perspektif Kesejahteraan Karyawan UMKM. Jurnal Ilmu Multidisiplin, 2(1), 1–14. https://doi.org/10.38035/jim.v2i1
UNFCCC. (n.d.-a). The Paris Agreement. UNFCCC. Retrieved July 20, 2024, from https://unfccc.int/process-and-meetings/the-paris-agreement?gad_source=1&gclid=EAIaIQobChMI09m72b7DhwMVTRODAx0fthQmEAAYASAAEgKjJvD_BwE
UNFCCC. (n.d.-b). What is the Kyoto Protocol? UNFCCC. Retrieved July 20, 2024, from https://unfccc.int/kyoto_protocol?gad_source=1&gclid=EAIaIQobChMItaHt-L7DhwMVsapmAh1aTAFOEAAYASAAEgIm7PD_BwE
Yasbie, B., & Barokah, Z. (2018). Sustainability Reporting By Universities In Indonesia Abstract. The Indonesian Journal of Accounting Research, 21(03). https://doi.org/10.33312/ijar.400
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