Akuntansi Sektor Publik Kontemporer: Pelaporan Keberlanjutan dan Risiko Iklim untuk Akuntabilitas Nilai Publik

Abstract

This paper examines how contemporary public sector accounting has evolved from a narrow focus on financial reporting toward sustainability reporting that emphasizes accountability, public value, and the management of climate-related risks. Prior studies indicate that public sector organizations face legitimacy pressures and growing demands for transparency, making sustainability reporting and integrated reporting increasingly pertinent. At the same time, the digitalization of reporting (e.g., iXBRL) and efforts to improve data quality reinforce the need for standardization and comparability of non-financial information. Methodologically, the study employs a PRISMA-based literature review and thematic synthesis to identify key findings, implementation challenges, and governance implications for sustainability reporting in the public sector. The analysis highlights five critical issues—public value orientation, double materiality, reporting connectivity, digitalization, and assurance—which together provide a roadmap for strengthening public sector accountability in the transition toward sustainable development.