What type of study is this?

This is a Systematic Review study.

October 13, 2025Al-Mal Jurnal Akuntansi dan Keuangan Islam

Literature Review: The Role of Sustainability Reporting, Good Corporate Governance, and Profitability in Increasing Company Value

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Authors

MOMaya OktavianiUniversitas Wijaya Kusuma Surabaya TITitik InayatiUniversitas Wijaya Kusuma Surabaya

Discussion

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Implication

Literature review examines sustainability reporting and corporate governance effects on company value, suggesting profitability enhances this relationship.

Key Points

Sustainability reporting and good corporate governance significantly increase company value through investor confidence.
Profitability acts as a moderating variable, strengthening the positive relationship between sustainability reporting and company value.
The systematic literature review analyzed 11 articles published from 2019 to 2024, indicating strong correlations.
The findings highlight challenges such as inconsistent reporting standards and conflicts between profit and sustainability goals.

Cite This Study

Oktaviani et al. (2025) studied this question.

synapsesocial.com/papers/68ed3352c8c3d6f5ff5ddb27 https://doi.org/10.24042/mjwxyn70

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Implication

Literature review examines sustainability reporting and corporate governance effects on company value, suggesting profitability enhances this relationship.

Literature Review: The Role of Sustainability Reporting, Good Corporate Governance, and Profitability in Increasing Company Value

Discussion

Member takes

Implication

Key Points

Cite This Study

Literature Review: The Role of Sustainability Reporting, Good Corporate Governance, and Profitability in Increasing Company Value

Discussion

Member takes

Implication

Key Points

Cite This Study

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