KnE Social Sciences

Published date: Sep 16 2025

Journal Title: KnE Social Sciences

Issue title: The Mercu Buana Ecobiz Energy International Conference: Sustainability and ESG Reporting in the Energy Sector

Pages: 147 - 156

DOI: 10.18502/kss.v10i21.19700

Luh Putu Puji Trisnawatipujitrisna05@gmail.comDoctoral Management, Universitas Mercu Buana, Jakarta

Apollo ApolloDoctoral Management, Universitas Mercu Buana, Jakarta

Indra SiswantiDoctoral Management, Universitas Mercu Buana, Jakarta

Augustina KurniasihDoctoral Management, Universitas Mercu Buana, Jakarta

The performance of commercial banks is critical to economic stability and growth. With the growing emphasis on sustainability, integrating green accounting practices has become essential for assessing bank performance. Green accounting provides a comprehensive view of financial and environmental metrics, ensuring banks align their operations with sustainable practices. This study aims to identify the determinants of commercial banks’ performance by systematically reviewing existing literature. Additionally, it explores the role of green accounting in enhancing bank performance metrics. A systematic literature review methodology encompassed peer-reviewed articles, journals, and conference papers from 2019 to 2023. Sources were meticulously selected from Scopus and other reputable databases, ensuring a robust and comprehensive analysis. The findings of this study offer practical insights for banking professionals and policymakers. By highlighting the importance of green accounting, this research underscores its role in improving performance evaluation and promoting sustainable banking practices. This review uniquely integrates green accounting into the analysis of commercial bank performance determinants, providing a fresh perspective on how environmental sustainability impacts financial outcomes. The study’s novelty lies in its dual focus on financial performance and environmental accountability.

Keywords: commercial banks, performance determinants, green accounting, systematic review, sustainability

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