The purpose of this research is to assess how transparency and responsibility contribute to improving corporate sustainability within the context of environmental and social governance. The study employs a systematic literature review process to combine findings from influential research papers and construct a comprehensive theoretical framework. This framework consolidates current knowledge and outlines future areas of study, with a specific emphasis on the implementation and evaluation of transparency and accountability in sustainable practices. Approach: comprehensive study of the literature, including important scholarly works in the topic. The selection criteria were designed to collect a wide range of opinions in order to guarantee a thorough study. This approach aided the identification of dominant patterns, approaches, and results associated with the central issues of the research. Analysis reveals a consensus about the beneficial effects of openness and accountability in improving business sustainability. However, it also indicates that the efficacy varies in various industries and geographical locations, highlighting the need for tailored methods. Furthermore, the investigation uncovers notable deficiencies, namely in the actual application and numerical evaluation of these ideas. Conclusions: The study highlights the need for ongoing academic investigation to understand the intricate processes by which openness and accountability might promote corporate sustainability objectives. It proposes the need for further research to provide practical strategies that firms may use to promote a more sustainable and responsible corporate culture. This work not only synthesizes current information but also establishes a foundation for future research, representing progress in comprehending and enhancing corporate sustainability strategies.