THE INTEGRATION OF ESG ANALYTICS AND DIGITAL REPORTING SYSTEMS IN SUSTAINABLE FINANCIAL MANAGEMENT: A QUALITATIVE SYSTEMATIC LITERATURE REVIEW

Abstract

This study examines the integration of Environmental, Social, and Governance (ESG) analytics and digital reporting systems within Sustainable Financial Management using a Qualitative Systematic Literature Review (SLR) approach. The study adopted the PRISMA 2020 framework to systematically identify, screen, and synthesize relevant international journal articles published between 2020 and 2026. Data were collected from reputable academic databases, including Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Taylor & Francis Online. A total of 15 peer-reviewed journal articles were included in the final qualitative synthesis. The findings reveal that ESG analytics has evolved into a strategic governance mechanism supporting sustainability assessment, risk management, corporate transparency, and long-term financial resilience. Simultaneously, digital reporting systems have transformed sustainability disclosure practices through integrated, real-time, and data-driven reporting infrastructures. The study also identifies the increasing role of artificial intelligence and digital transformation technologies in improving ESG reporting accuracy and sustainability governance effectiveness. Furthermore, the integration of ESG analytics and digital reporting systems contributes significantly to organizational accountability, stakeholder trust, and sustainable financial governance. This study contributes theoretically by integrating stakeholder theory, legitimacy theory, institutional theory, and digital transformation perspectives into the context of Sustainable Financial Management. Practically, the findings provide strategic implications for corporations, regulators, and investors regarding the implementation of ESG-driven digital sustainability governance systems.