Membangun Kepercayaan Konsumen: Peran Sustainability Report dalam Meningkatkan Brand Image melalui Green AccountingMembangun Kepercayaan Konsumen: Peran Sustainability Report dalam Meningkatkan Brand Image melalui Green Accounting
DOI:
https://doi.org/10.54065/jss.6.3.2026.1306Keywords:
Akuntasi Hijau, Laporan Keberlanjutan, Kepercayaan Hijau, Citra MerekAbstract
Urgensi penelitian ini adalah untuk memahami bagaimana sustainability report dan penerapan green accounting dapat meningkatkan kepercayaan konsumen serta memperkuat brand image di tengah meningkatnya tuntutan transparansi dan keberlanjutan bisnis. Penelitian ini bertujuan untuk menelaah hubungan kausal antara implementasi green accounting, kualitas sustainability report, kepercayaan konsumen, dan brand image melalui kerangka teoretis terintegrasi yang mengkombinasikan teori sinyal dan teori legitimasi. Pengumpulan data dilakukan melalui tinjauan literatur sistematis menggunakan protokol PRISMA pada basis data Scopus, Web of Science, dan Google Scholar untuk publikasi periode 2021 hingga 2025, menghasilkan sepuluh jurnal terpilih yang dianalisis menggunakan pendekatan sintesis tematik. Temuan mengungkapkan bahwa green accounting berperan fundamental sebagai fondasi penyusunan sustainability report yang kredibel melalui mekanisme kuantifikasi dampak lingkungan yang sistematis, memungkinkan perusahaan mengukur dan mengkomunikasikan kinerja keberlanjutan secara transparan kepada pemangku kepentingan. Sustainability report berkualitas tinggi yang disusun berdasarkan prinsip green accounting berpengaruh positif terhadap kepercayaan konsumen karena berfungsi sebagai sinyal kredibel yang mengurangi asimetri informasi dan skeptisisme terhadap klaim lingkungan perusahaan. Kepercayaan konsumen selanjutnya berperan sebagai mekanisme psikologis yang mentransformasikan informasi faktual tentang keberlanjutan menjadi persepsi evaluatif positif terhadap merek, menciptakan asosiasi dengan atribut tanggung jawab, inovasi, dan kualitas yang terakumulasi menjadi brand image yang kuat. Penelitian ini mengkonfirmasi bahwa kepercayaan konsumen memediasi hubungan antara kualitas sustainability report dengan brand image, mengindikasikan bahwa informasi keberlanjutan tidak secara langsung membentuk citra merek tetapi harus terlebih dahulu membangun kepercayaan sebagai katalis yang mengkonversi data menjadi aset merek berbasis keberlanjutan yang bernilai jangka panjang. Penelitian berkontribusi secara teoretis dengan mengintegrasikan perspektif akuntansi, komunikasi korporat, dan perilaku konsumen, serta secara praktis memberikan panduan strategis bagi praktisi bisnis dalam merancang komunikasi keberlanjutan yang efektif dan membantu regulator merumuskan kebijakan pengungkapan yang berorientasi transparansi.
References
Abdullah, A., & Muchran, M. (2026). Dividend Policy and Its Impact on Financial Performance and Corporate Social Responsibility: a Literature Study. Journal Social Society, 6(1), 519–528. https://doi.org/10.54065/jss.6.1.2026.1025
Alhumud, A. A., Leonidou, L. C., Alarfaj, W., & Ioannidis, A. (2025). The impact of digital CSR disclosure on customer trust and engagement: The moderating role of consumer deontology and law obedience. Journal of Business Research, 186, 115035. https://doi.org/10.1016/j.jbusres.2024.115035
Alshehhi, A., Nobanee, H., & Khare, N. (2024). The impact of sustainability practices on corporate financial performance: Literature trends and future research potential. Sustainability (Switzerland), 10(2). https://doi.org/10.3390/su10020494
Amoako, G. K., Dartey-Baah, K., Naatu, F., Acquah, I. S. K., & Gabrah, A. Y. B. (2024). Corporate social responsibility and brand performance: Evidence from Ghana. Journal of International Management, 30(4), 101161. https://doi.org/10.1016/j.intman.2024.101161
Hanaysha, J. R. (2022). Impact of social media marketing features on consumer’s purchase decision in the fast-food industry: Brand trust as a mediator. International Journal of Information Management Data Insights, 2(2), 100102. https://doi.org/10.1016/j.jjimei.2022.100102
Long, H. A., French, D. P., & Brooks, J. M. (2022). Optimising the value of the critical appraisal skills programme (CASP) tool for quality appraisal in qualitative evidence synthesis. Research Methods in Medicine & Health Sciences, 1(1), 31–42. https://doi.org/10.1177/2632084320947559
Monfort, A., López-Vázquez, B., & Sebastián-Morillas, A. (2025). Building trust in sustainable brands: Revisiting perceived value, satisfaction, customer service, and brand image. Sustainable Technology and Entrepreneurship, 4(3). https://doi.org/10.1016/j.stae.2025.100105
Moodaley, W., & Telukdarie, A. (2023). Greenwashing, Sustainability Reporting, and Artificial Intelligence: A Systematic Literature Review. Sustainability (Switzerland), 15(2). https://doi.org/10.3390/su15021481
Nguyen-Viet, B., Tran, C. T., & Ngo, H. T. K. (2024). Corporate social responsibility and behavioral intentions in an emerging market: The mediating roles of green brand image and green trust. Cleaner and Responsible Consumption, 12(December 2023), 100170. https://doi.org/10.1016/j.clrc.2024.100170
Novianty, C., Pratiwi, N. M. I., & Mulyati, A. (2025). Pengaruh Lifestyle, Brand image, dan Penggunaan Media Sosial Instagram terhadap Keputusan Pembelian Produk Starbucks di Kota Surabaya. Journal Social Society, 5(1), 435–450. https://doi.org/10.54065/jss.5.1.2025.712
Odoom, R. (2025). Exploring consumer education and empowerment as a pathway to brand reputation and brand engagement in sustainable digital marketing. Sustainable Futures, 10(September 2024), 101482. https://doi.org/10.1016/j.sftr.2025.101482
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. Bmj, 372. https://doi.org/10.1136/bmj.n71
Paul, J., & Criado, A. R. (2020). The art of writing literature review: What do we know and what do we need to know? International Business Review, 29(4), 101717. https://doi.org/10.1016/j.ibusrev.2020.101717
Pizzi, S., Rosati, F., & Venturelli, A. (2021). The determinants of business contribution to the 2030 Agenda: Introducing the SDG Reporting Score. Business Strategy and the Environment, 30(1), 404–421. https://doi.org/10.1002/bse.2628
Puspita, A. D., Solihat, S. T., & Anna, Y. D. (2026). Studi Empiris : Analisis Penerapan Sustainability Reporting di Negara-Negara Asia. Journal Social Society, 6(1), 747–760. https://doi.org/10.54065/jss.6.1.2026.1073
Qian, W., Hörisch, J., & Schaltegger, S. (2023). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Cleaner Production, 174, 1608–1619. https://doi.org/10.1016/j.jclepro.2017.11.092
Rehman, A., Manzoor, S. R., Ullah, A., Han, H., Ariza-Montes, A., & Gil-Marín, M. (2025). Eco-driven choices: Green marketing orientation intervention toward green purchase intention in the home appliances industry. Acta Psychologica, 258(June), 105125. https://doi.org/10.1016/j.actpsy.2025.105125
Romero, S., Ruiz, S., & Fernandez?Feijoo, B. (2021). Sustainability reporting and stakeholder engagement in spain: Different instruments, different quality. Business Strategy and the Environment, 28(1), 221–232. https://doi.org/10.1002/bse.2251
Seok, J., Kim, Y., & Oh, Y. K. (2024). How ESG shapes firm value: The mediating role of customer satisfaction. Technological Forecasting and Social Change, 208(September), 123714. https://doi.org/10.1016/j.techfore.2024.123714
Snyder, H. (2020). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339. https://doi.org/10.1016/j.jbusres.2019.07.039
Sulemana, I., Cheng, L., Agyemang, A. O., Osei, A., & Nagriwum, T. M. (2025). Stakeholders and sustainability disclosure: Evidence from an emerging market. Sustainable Futures, 9(April 2023), 100445. https://doi.org/10.1016/j.sftr.2025.100445
Suriyankietkaew, S., Kamthornphiphatthanakul, S., & Theeraworawit, M. (2025). ESG impact on corporate sustainability: A PLS-SEM analysis from Thailand’s evidence. Social Sciences and Humanities Open, 12(August), 101877. https://doi.org/10.1016/j.ssaho.2025.101877
Syed, S., Acquaye, A., Khalfan, M. M., Obuobisa-Darko, T., & Yamoah, F. A. (2024). Decoding sustainable consumption behavior: A systematic review of theories and models and provision of a guidance framework. Resources, Conservation and Recycling Advances, 23(October), 200232. https://doi.org/10.1016/j.rcradv.2024.200232
Templier, M., & Paré, G. (2022). Transparency in literature reviews: an assessment of reporting practices across review types and genres in top IS journals. European Journal of Information Systems, 27(5), 503–550. https://doi.org/10.1080/0960085X.2017.1398880
Uddin, M. M., Khan, M. M. I., Islam, M. T., & Babu, M. A. (2026). From waste to worth: How environmental accounting translates sustainability practices into organizational value. Cleaner Waste Systems, 13(November 2025), 100456. https://doi.org/10.1016/j.clwas.2025.100456
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Fadel Zaidan Athallah
This work is licensed under a Creative Commons Attribution 4.0 International License.
License and Copyright Agreement
- Authors retain copyright and other proprietary rights related to the article.
- Authors retain the right and are permitted to use the substance of the article in their own future works, including lectures and books.
- Authors grant the journal the right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post or self-archive their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
