Carbon Accounting and Its Impact on Environmental Cost Control and Corporate Sustainability Performance: A Systematic Review

Abstract

This study aims to analyze the effect of carbon accounting on environmental cost control and corporate sustainability performance through a Systematic Literature Review (SLR) approach. The background of this study is based on increasing global pressure on companies to manage carbon emissions transparently and accountably as part of sustainable business practices. The research method uses an SLR by reviewing Scopus, SINTA, and Google Scholar indexed scientific articles published in the period 2021–2026. The literature selection process is carried out using the PRISMA approach to ensure the quality and relevance of the studies analyzed. The results of the study indicate that carbon accounting has a positive effect on environmental cost control through improved cost information accuracy, efficient resource utilization, and reduced energy waste. In addition, carbon accounting also contributes to improving corporate sustainability performance, particularly in environmental aspects and reporting transparency. However, this relationship is not always direct and is influenced by contextual factors such as the quality of accounting systems, stakeholder pressure, and environmental regulations. The implications of this study show that carbon accounting is a strategic instrument that functions not only as a reporting tool but also as a mechanism for cost control and improving sustainability performance. This research is expected to provide both theoretical and practical contributions to the development of sustainability accounting at the corporate level.