The Crucial Role Of Environmental Accounting Towards A Green Economy

Rizky Amalia; Ninuk Riesmiyantiningtias; Amalia Tresna Fadhilah

doi:10.38035/dijefa.v6i1.3919

Authors

Rizky Amalia Universitas Bina Sarana Informatika
Ninuk Riesmiyantiningtias Universitas Bina Sarana Informatika
Amalia Tresna Fadhilah Universitas Bina Sarana Informatika

DOI:

https://doi.org/10.38035/dijefa.v6i1.3919

Keywords:

Accounting Environment, Green Economy, Sustainable Report, Carbon Accounting

Abstract

This study examines how environmental accounting can help companies achieve sustainability. By analyzing various case studies, the study concludes that environmental accounting not only measures environmental impact, but also improves the efficiency and reputation of companies. Despite the challenges, engaging stakeholders is critical to the successful implementation of environmental accounting.

References

Adams, Carol A., & Frost, Grant R. “Integrating Sustainability into Corporate Reporting: A Review of the Current State of Practice.” Journal of Cleaner Production 287 (2021): 124–37.

Alon, Ilan, W. R. Boulton, & Stuart Lichtenstein. “Barriers to Environmental Accounting Adoption in Developing Countries.” Journal of Environmental Management 312, no. 1 (2023): 123–34.

Bebbington, Jeffrey, Unerman, Jeffrey, & O’Dwyer, Brian. “Sustainability Accounting and Accountability: A Comprehensive Overview.” Accounting, Auditing & Accountability Journal 35, no. 2 (2022): 300–322.

Eccles, Robert G., & Klimenko, Svetlana. “The Role of the Board in Sustainability Reporting.” Harvard Business Review 97, no. 5 (2019): 22–25.

Elkington, John. “The Triple Bottom Line: 20 Years Later.” California Management Review 62, no. 4 (2020): 5–12.

Freeman, R. Edward. “Strategic Management: A Stakeholder Approach.” In Pitman Publishing, 1984.

García-Sánchez, I. M., Martínez-Ferrero, José, & Ruiz-Verdú, Pablo. “The Role of Sustainability Reporting in the Development of Corporate Social Responsibility: A Study of Spanish Firms.” Sustainability 13, no. 1 (2021): 152.

Giddens, Anthony. “The Constitution of Society: Outline of the Theory of Structuration.” In University of California Press, 1984.

Haji, Abdul A., & Hardin, Robert. “The Role of Stakeholders in Sustainability Reporting: A Review of the Literature.” Journal of Business Ethics 162, no. 2 (2020): 265–84.

Haji, Abdul A., & Mohammad Hossain. “Environmental Accounting and Corporate Sustainability: Evidence from the Manufacturing Sector.” Sustainability Accounting, Management and Policy Journal 12, no. 2 (2021): 196–215.

KPMG. “The Time Has Come: The KPMG Survey of Sustainability Reporting 2020.” In KPMG International, 2020.

Lamberton, Gary. “Accounting for Sustainability: A Critical Review of the Literature.” Accounting and Business Research 50, no. 7 (2020): 657–83.

Lozano, Rodrigo. “Sustainability and Corporate Social Responsibility: A Review of the Literature and Future Directions.” Journal of Business Ethics 172, no. 1 (2021): 1–20.

Porter, Michael E. “Competitive Advantage: Creating and Sustaining Superior Performance.” In Free Press, 1985.

Porter, Michael E., & van der Linde, Claas. “Green and Competitive: Ending the Stalemate.” Harvard Business Review 73, no. 5 (2019): 120–34.

Schaltegger, Stefan, & Burritt, Roger. “Business Sustainability: Theoretical Foundations and Practical Approaches.” In Springer, 2018.

Suchman, Mark C. “Managing Legitimacy: Strategic and Institutional Approaches.” Academy of Management Review1 20, no. 3 (1995): 571–610.

Suhartini, Dwi. “The Role of Environmental Accounting in Sustainable Business Practices.” International Journal of Accounting and Financial Reporting 11, no. 3 (2021): 45–58.

Sweeney, Eileen, & Cormican, Kieran. “The Role of Environmental Accounting in Sustainable Business Practices.” Journal of Cleaner Production 278 (2021): 123–34.

United Nations Environment Programme (UNEP). Towards a Green Economy: Pathways to Sustainable Development and Poverty Eradication, 2020.

United Nations Environment Programme (UNEP). “Towards a Green Economy: Pathways to Sustainable Development and Poverty Eradication.” In United Nations Environment Programme, 2021.

Wang, Hong, L. Chen, & Y. Zhang. “The Impact of Environmental Disclosure on Corporate Financial Performance.” Corporate Social Responsibility and Environmental Management 29, no. 7 (2022): 1234–45.