About this article
- Submitted: May 28, 2025
- Final Revised: Sep 16, 2025
- Accepted: Jan 27, 2026
- Published: Dec 30, 2025
- Abstract view: 16
- PDF Download: 1
- Volumes: Vol. 4 No. 2 (2025) Pages 121-137
- DOI: 10.63208/21012-217
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) 2025 Aghata Christy Cahya Widhi Andini, Savira Ihdha Taqiyya, Wisnu Mawardi (Author)
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Abstract
This study employs a Systematic Literature Review (SLR) to explore how corporate financial strategies that integrate digital finance and big data analytics contribute to long-term value creation through enhanced financial performance and environmental, social, and governance (ESG) outcomes. The review synthesizes empirical evidence showing that digital finance and digital transformation strengthen firms’ capabilities to improve ESG performance, which subsequently enhances profitability and sustainable corporate value. Big data is emphasized as a vital decision-making tool that allows firms to measure, predict, and optimize ESG indicators with higher precision, aligning financial objectives with sustainability commitments. The findings indicate that data-driven digital finance promotes green innovation, reduces agency costs, and improves capital allocation efficiency, with varying effects across ownership types and institutional environments. Overall, the SLR findings confirm that integrating digital financial inclusion and big data analytics into corporate financial strategies supports sustainable value creation by linking financial performance improvement with long-term ESG-driven growth.
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