Aug 2026· The International Conference on Sustainable Economics Management and Accounting Proceeding· 0 citations· 22 references
Abstract
This study aims to analyze the role of risk management in strengthening the effectiveness of Internal Control over Financial Reporting (ICoFR) and examine its implications for improving corporate sustainability. The increasing complexity of today's business environment requires organizations to move beyond profit-seeking and ensure long-term continuity through accountable governance. A Systematic Literature Review (SLR) approach was employed by synthesizing 10 selected articles from Scopus, Web of Science, and Google Scholar, published between 2021 and 2025. The synthesis reveals that structured risk management serves as the primary foundation for reliable ICoFR, supported by an ethical organizational culture and adequate technology adoption. Effective ICoFR subsequently contributes positively to corporate sustainability achievement. Furthermore, ICoFR performs a strategic mediating function within the causal chain connecting risk management and long-term sustainability objectives. These findings affirm that the three elements are not isolated entities but mutually reinforce one another in building robust, sustainability-oriented corporate governance.
This paper develops a model linking the effectiveness of institutional risk management measures to the achievement of financial sustainability within the Saudi corporate environment. Financial sustainability has become essential for enterprises and financial institutions due to increasing economic instability and expan...
Salih Hamid Adam, Nasareldeen Hamed Ahmed Alnor, Ibrahim Ahmed Elamin Eltahir et al.· Corporate Governance and Sus...· 0 citations
This study investigates impact of corporate sustainability mechanisms on the Environmental, Social, and Governance (ESG) performance of firms listed on the Borsa Istanbul (BIST) Sustainability Index. Using an unbalanced panel dataset of 260 firm-year observations from 51 unique companies between 2014 and 2023, this res...
Abdullah Kursat Merter, Y. S. Balcıoğlu, Tuğba Arslanoğlu Karakaya· Akademik hassasiyetler· 0 citations
Earnings quality is a fundamental element of financial reporting that reflects a company’s earnings information free from opportunistic manipulation. As regulatory pressure and stakeholder demand increase, the Environmental, Social, and Governance (ESG) framework has become a strategic tool that helps shape the integri...
Muhammad Raihan Alfiansyah, Krisnhoe Rachmi Fitrijati· The International Conference...· 0 citations
Over the past few years, the need for disclosing non-financial information has increased significantly, particularly regarding Environmental, Social, and Governance (ESG) aspects, as investors increasingly seek transparency in corporate practices beyond conventional financial reporting. This study aimed to analyze the...
Kevindra Adityananda Galih Prakasa, S. Hadi, Andik Wijayanto· Journal of social research· 0 citations
This study investigates the effects of governance, financial, environmental, and stakeholder-related factors on the success of implementation, monitoring, reputation, and sustainability outcomes. This study used Partial Least Squares Structural Equation Modelling (PLS-SEM) to study how corporate sustainability componen...
Shouvik Datta, B. Kapoor· International journal of all...· 0 citations
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