Integrating Sustainability into Corporate Governance: A Transdisciplinary Approach to Accounting, Management, and Economic Growth
Keywords:
Accounting, Corporate Governance, Economic Growth, Sustainability, Transdisciplinary ApproachAbstract
Integrating sustainability into corporate governance is increasingly becoming a strategic necessity amidst global dynamics characterized by environmental crises, social inequality, and economic pressures. This article explores how a transdisciplinary approach linking accounting, management, and economic growth can create a more inclusive, adaptive, and long-term-oriented governance system. From an accounting perspective, transparency in sustainability reporting and corporate social responsibility disclosures strengthens accountability, increases investor confidence, and facilitates the measurement of both financial and non-financial performance. Clear and consistent reporting frameworks also allow organizations to benchmark progress and enhance stakeholder trust. In the management realm, the application of sustainability principles requires visionary strategic leadership capable of embedding ethical values, fostering innovation, and cultivating resilience in the face of rapid market and technological changes. Building a sustainability-driven organizational culture further promotes collaboration and employee engagement. Meanwhile, from an economic perspective, integrating sustainability into corporate governance encourages sustainable growth through long-term value creation, resource efficiency, and the alignment of profitability with societal well-being. It also opens opportunities for green investment, inclusive economic participation, and competitive advantage in global markets. A transdisciplinary approach thus provides a comprehensive framework that unifies diverse perspectives, enabling complex challenges to be addressed more effectively. This article emphasizes that sustainability-based corporate governance is not merely a compliance obligation but a strategic imperative for business continuity and competitiveness. Companies that successfully integrate sustainability into governance practices not only strengthen their market position but also directly contribute to achieving the Sustainable Development Goals (SDGs). Therefore, sustainability integration should be understood as a long-term investment capable of delivering enduring economic, social, and environmental value.
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