Rewiring Accounting for Sustainable Value Creation under Geopolitical Uncertainty: Integrating ESG, Digital Innovation, and Ethical Governance at PT PP London Sumatra Indonesia Tbk
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Accounting is increasingly required to move beyond retrospective financial reporting toward an information architecture capable of supporting sustainable value creation. This qualitative literature review examines how environmental, social, and governance (ESG) integration, digital innovation, and ethical governance can transform accounting under conditions of geopolitical, regulatory, climatic, and market uncertainty. Drawing primarily on peer-reviewed journal literature published between 2020 and 2026, the study synthesizes developments in sustainability accounting, ESG performance, integrated reporting, assurance, accounting digitalization, geopolitical risk, and sustainable palm-oil governance. PT PP London Sumatra Indonesia Tbk (Lonsum) is employed as an embedded corporate case to contextualize the conceptual synthesis. Six interdependent transformation mechanisms emerge: multi-capital value measurement, geopolitical-risk integration, ESG-embedded management accounting, digital traceability and analytics, ethical governance and assurance, and resilience-oriented strategic control. The Lonsum case demonstrates important foundations in sustainability governance, certification, supply-chain traceability, climate-risk management, renewable-energy initiatives, and external assurance. However, further value can be created by connecting ESG indicators more directly with capital budgeting, financial forecasting, supplier economics, climate scenarios, and performance management. The paper develops a Sustainable Value Accounting Architecture explaining how ESG information, digital infrastructure, governance safeguards, and managerial capabilities can jointly strengthen resilience and long-term enterprise value.
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