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ABSTRACT:

Sustainability reporting is a communication tool for companies to inform stakeholders about their environmental, social, and Governance activities while also serving as a strategic approach to strengthening corporate reputation. Thus, this study aims to fill this research gap by examining how fraud factors impact transparency and accountability in sustainability reporting. Furthermore, previous studies have extensively explored the Pentagon Fraud factors, including pressure, opportunity, rationalization, competence, and arrogance. This study adopts a Systematic Literature Review (SLR) approach, following the PRISMA 2020 model as a guideline for screening and analyzing relevant literature. PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) ensures that the research process is conducted systematically and transparently in identifying, evaluating, and synthesizing Pentagon Fraud and Sustainability Reporting literature. The study conducted a literature mapping process to understand the interrelationships between variables, covering various relevant previous studies. The reviewed literature is categorized based on two main variables: Pentagon Fraud focuses on the determinants of fraud, examining the key factors contributing to fraudulent activities, and Sustainability Reporting relates to Environmental, Social, and Governance (ESG)-based reporting.

KEYWORDS:

Pentagon Fraud, and Sustainability Reporting

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