Academic Journal of Business & Management, 2026, 8(1); doi: 10.25236/AJBM.2026.080105.
Gabriela Marques Alves Aguiar
Hutton School of Business, University of the Cumberlands, Williamsburg, USA
The worldwide focus on sustainable corporate practices has increased the need for transparent and decision-relevant environmental, social, and governance (ESG) reporting. Sustainability accounting has emerged as a crucial mechanism to meet these demands by incorporating non-financial criteria into corporate reporting frameworks. This paper examines how sustainability accounting promotes ESG transparency, enhances stakeholder trust, and contributes to long-term corporate value. The primary research questions investigate the correlation between disclosure quality and stakeholder confidence, the relationship between transparency and financial performance, and the extent to which sustainability accounting enhances the reliability and comparability of financial reports. Secondary questions consider the role of regulatory frameworks, such as the GRI, SASB, CSRD, and California SB 253/261, as well as the organizational elements that support accurate disclosures. Findings from the literature suggest that sustainability accounting strengthens internal controls, enhances evidence-based metrics, and reduces the risk of greenwashing. Firms with stronger sustainability accounting capabilities tend to achieve higher ESG scores, greater investor confidence, and superior long-term performance. This study underscores sustainability accounting as a strategic tool for value creation, accountability, and ethical corporate governance.
Sustainability Accounting, ESG Reporting, Corporate Transparency, ESG Disclosure Quality, Stakeholder Trust, Long-term Value Creation, Sustainability Performance
Gabriela Marques Alves Aguiar. The Role of Sustainability Accounting in Enhancing Corporate ESG Transparency and Long-Term Value Creation. Academic Journal of Business & Management (2026), Vol. 8, Issue 1: 36-42. https://doi.org/10.25236/AJBM.2026.080105.
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