The Role of Sustainable Corporate Development and Green Accounting: Literature Review
Keywords:
Environmentally Friendly Accounting, Pembangunan Perusahaan Berkelanjutan, Literature Review
Abstract
This research serves summary findings from various related research with sustainability, accounting environment and responsibility answer social company (CSR). Study This covers aspects like understand case business for sustainability, practice disclosure environment company, concept accountancy management environment, relationships between CSR and performance finance, and implementation system accountancy green. Additionally, research This also discusses influence source Power organization to use accountancy management environment (environmental management accounting/EMA), implementation reporting innovation green, impact not quite enough answer environment company (corporate environmental responsibility/CER) towards innovation green company (corporate green innovation/CGI), and integration system control management with management quality and intellectual capital accounting. Study This give view holistic about concepts it and its contribution to practice sustainable business.
References
Ali, Z., Sun, H., & Ali, M. (2017). The impact of managerial and adaptive capabilities to stimulate organizational innovation in SMEs: A complementary PLS-SEM approach. Sustainability (Switzerland), 9(12). https://doi.org/10.3390/su9122157.
Anex, R. P., & Englehardt, J. D. (2001). Application of a predictive Bayesian model to environmental accounting. Journal of Hazardous Materials, 82(2), 99–112. https://doi.org/10.1016/S0304-3894(00)00348-4.
Ashari, M. H., Muawanah, U., & Lisa, O. (2020). Keterkaitan Ukuran Organisasi Dan Pemahaman Manajemen Terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186.
Bartelmus, P. (1992). Accounting for sustainable growth and development. Structural Change and Economic Dynamics, 3(2), 241–260. https://doi.org/10.1016/0954-349X(92)90005-Q.
BENSON, N. C., Akabom Ita, A., Ethel Ohanya, I., & A. Adesola, F. (2021). Effect Of Green Accounting On Financial Performance Of Oil And Gas Companies In Nigeria. Journal of University of Shanghai for Science and Technology, 23(12), 166–190. https://doi.org/10.51201/jusst/21/11974.
Birch, E. L. (2015). Jeffrey D. Sachs. (2015). The Age of Sustainable Development . New York, NY: Columbia University Press. 543 pages. $34.95 (paperback). . Journal of the American Planning Association, 81(3), 241–242. https://doi.org/10.1080/01944363.2015.1077080.
Burhany, D. I., & Nurniah, N. (2017). Akuntansi Manajemen Lingkungan, Alat Bantu Untuk Meningkatkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. EKUITAS (Jurnal Ekonomi dan Keuangan), 17(3), 279. https://doi.org/10.24034/j25485024.y2013.v17.i3.2253.
DANA, L.-P., Mahdi Rounaghi, M., & Enayati, G. (2021). Increasing productivity and sustainability of corporate performance by using management control systems and intellectual capital accounting approach. Green Finance, 3(1), 1–14. https://doi.org/10.3934/gf.2021001.
El Serafy, S. (1997). Green accounting and economic policy. Ecological Economics, 21(3), 217–229. https://doi.org/10.1016/S0921-8009(96)00107-3.
Ellison, D., Lundblad, M., & Petersson, H. (2011). Carbon accounting and the climate politics of forestry. Environmental Science and Policy, 14(8), 1062–1078. https://doi.org/10.1016/j.envsci.2011.07.001.
Gonzalez, C. C., & Peña-Vinces, J. (2023). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w.
Griggs, D., Stafford-Smith, M., Gaffney, O., Rockström, J., Öhman, M. C., Shyamsundar, P., Steffen, W., Glaser, G., Kanie, N., & Noble, I. (2013). Policy: Sustainable development goals for people and planet. Nature, 495(7441), 305–307. https://doi.org/10.1038/495305a.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005.
Hao, X., Fu, W., & Albitar, K. (2023). Innovation with ecological sustainability: Does corporate environmental responsibility matter in green innovation? Journal of Economic Analysis, 2(May), 21–42. https://doi.org/10.58567/jea02030002.
Hassani, A., & Mosconi, E. (2021). Competitive intelligence and absorptive capacity for enhancing innovation performance of SMEs. Journal of Intelligence Studies in Business. https://doi.org/10.37380/jisib.v1i1.692.
Jabareen, Y. (2008). A new conceptual framework for sustainable development. Environment, Development and Sustainability, 10(2), 179–192. https://doi.org/10.1007/s10668-006-9058-z.
Jasch, C., & Stasiskiene, Z. (2005). From environmental management accounting to sustainability management accounting. Environmental Research, Engineering and Management, 34(4), 77–88.
Kamara, A. K., & Pratt, E. E. (2023). The Study of Causes and Effects of Cost Categorization on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. OALib, 10(01), 1–10. https://doi.org/10.4236/oalib.1109553.
Khan, P. A., Johl, S. K., & Johl, S. K. (2021). Does adoption of ISO 56002-2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm. Business Strategy and the Environment, 30(7), 2922–2936. https://doi.org/10.1002/bse.2779.
Larrinaga-González, C., Carrasco-Fenech, F., Caro-González, F. J., Correa-Ruíz, C., & María Páez-Sandubete, J. (2001). The role of environmental accounting in organizational change -An exploration of Spanish companies. Accounting, Auditing & Accountability Journal, 14(2), 213–239. https://doi.org/10.1108/09513570110389323.
Latan, H., Chiappetta Jabbour, C. J., Lopes de Sousa Jabbour, A. B., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management’s commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297–306. https://doi.org/10.1016/j.jclepro.2018.01.106.
Nicol?escu, E., Alpopi, C., & Zaharia, C. (2015). Measuring corporate sustainability performance. Sustainability (Switzerland), 7(1), 851–865. https://doi.org/10.3390/su7010851.
Pardomuan Siregar, E. T., & Satria M, B. N. (2023). The Effect of Green Finance On Stock Price Volatility. Eduvest - Journal of Universal Studies, 3(1), 83–95. https://doi.org/10.36418/eduvest.v3i1.719.
Petcharat, T., & Leelasantitham, A. (2021). A retentive consumer behavior assessment model of the online purchase decision-making process. Heliyon, 7(10), e08169. https://doi.org/10.1016/j.heliyon.2021.e08169.
Purvis, B., Mao, Y., & Robinson, D. (2019). Three pillars of sustainability: in search of conceptual origins. Sustainability Science, 14(3), 681–695. https://doi.org/10.1007/s11625-018-0627-5.
Qian, W., & Burritt, R. (2008). The Development of Environmental Management Accounting: An Institutional View (Nomor January). https://doi.org/10.1007/978-1-4020-8913-8_12.
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024.
Schaltegger, S., Hörisch, J., & Freeman, R. E. (2019). Business cases for sustainability: A stakeholder theory perspective. Organization and Environment, 32(3), 191–212. https://doi.org/10.1177/1086026617722882.
Sudarminto, H. T., & Harto, P. (2023). Green Accounting Concepts and Practices Towards Measuring Environmental Sustainability and Sustainable Business Value. International Journal of Science and Society, 5(5), 629–643. https://doi.org/10.54783/ijsoc.v5i5.927.
Thabit, T. (2020). ??? ???????? ??????? ?? ????? ??????? ????????? (The Role of Environmental Accounting in Enhancing the Sustainable Development). SSRN Electronic Journal, 8(1), 71–87. https://doi.org/10.2139/ssrn.3619504.
Wilson, J. M., Lee, J., Fitzgerald, H. N., Oosterhoff, B., Sevi, B., & Shook, N. J. (2020). Job insecurity and financial concern during the COVID-19 pandemic are associated with worse mental health. Journal of Occupational and Environmental Medicine, 62(9), 686–691. https://doi.org/10.1097/JOM.0000000000001962.
Yusoff, H., Lehman, G., & Mohd Nasir, N. (2006). Environmental engagements through the lens of disclosure practices: A Malaysian story. Asian Review of Accounting, 14(1–2), 122–148. https://doi.org/10.1108/13217340610729509.
Zulhaimi, H. (2015). Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Peraih Penghargaan Industri Hijau Yang Listing Di BEI). Jurnal Riset Akuntansi dan Keuangan, 3(1), 603–616.
Anex, R. P., & Englehardt, J. D. (2001). Application of a predictive Bayesian model to environmental accounting. Journal of Hazardous Materials, 82(2), 99–112. https://doi.org/10.1016/S0304-3894(00)00348-4.
Ashari, M. H., Muawanah, U., & Lisa, O. (2020). Keterkaitan Ukuran Organisasi Dan Pemahaman Manajemen Terhadap Penerapan Akuntansi Hijau (Green Accounting). Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 15(1), 33–54. https://doi.org/10.25105/jipak.v15i1.6186.
Bartelmus, P. (1992). Accounting for sustainable growth and development. Structural Change and Economic Dynamics, 3(2), 241–260. https://doi.org/10.1016/0954-349X(92)90005-Q.
BENSON, N. C., Akabom Ita, A., Ethel Ohanya, I., & A. Adesola, F. (2021). Effect Of Green Accounting On Financial Performance Of Oil And Gas Companies In Nigeria. Journal of University of Shanghai for Science and Technology, 23(12), 166–190. https://doi.org/10.51201/jusst/21/11974.
Birch, E. L. (2015). Jeffrey D. Sachs. (2015). The Age of Sustainable Development . New York, NY: Columbia University Press. 543 pages. $34.95 (paperback). . Journal of the American Planning Association, 81(3), 241–242. https://doi.org/10.1080/01944363.2015.1077080.
Burhany, D. I., & Nurniah, N. (2017). Akuntansi Manajemen Lingkungan, Alat Bantu Untuk Meningkatkan Kinerja Lingkungan Dalam Pembangunan Berkelanjutan. EKUITAS (Jurnal Ekonomi dan Keuangan), 17(3), 279. https://doi.org/10.24034/j25485024.y2013.v17.i3.2253.
DANA, L.-P., Mahdi Rounaghi, M., & Enayati, G. (2021). Increasing productivity and sustainability of corporate performance by using management control systems and intellectual capital accounting approach. Green Finance, 3(1), 1–14. https://doi.org/10.3934/gf.2021001.
El Serafy, S. (1997). Green accounting and economic policy. Ecological Economics, 21(3), 217–229. https://doi.org/10.1016/S0921-8009(96)00107-3.
Ellison, D., Lundblad, M., & Petersson, H. (2011). Carbon accounting and the climate politics of forestry. Environmental Science and Policy, 14(8), 1062–1078. https://doi.org/10.1016/j.envsci.2011.07.001.
Gonzalez, C. C., & Peña-Vinces, J. (2023). A framework for a green accounting system-exploratory study in a developing country context, Colombia. Environment, Development and Sustainability, 25(9), 9517–9541. https://doi.org/10.1007/s10668-022-02445-w.
Griggs, D., Stafford-Smith, M., Gaffney, O., Rockström, J., Öhman, M. C., Shyamsundar, P., Steffen, W., Glaser, G., Kanie, N., & Noble, I. (2013). Policy: Sustainable development goals for people and planet. Nature, 495(7441), 305–307. https://doi.org/10.1038/495305a.
Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. https://doi.org/10.1016/j.jclepro.2013.07.005.
Hao, X., Fu, W., & Albitar, K. (2023). Innovation with ecological sustainability: Does corporate environmental responsibility matter in green innovation? Journal of Economic Analysis, 2(May), 21–42. https://doi.org/10.58567/jea02030002.
Hassani, A., & Mosconi, E. (2021). Competitive intelligence and absorptive capacity for enhancing innovation performance of SMEs. Journal of Intelligence Studies in Business. https://doi.org/10.37380/jisib.v1i1.692.
Jabareen, Y. (2008). A new conceptual framework for sustainable development. Environment, Development and Sustainability, 10(2), 179–192. https://doi.org/10.1007/s10668-006-9058-z.
Jasch, C., & Stasiskiene, Z. (2005). From environmental management accounting to sustainability management accounting. Environmental Research, Engineering and Management, 34(4), 77–88.
Kamara, A. K., & Pratt, E. E. (2023). The Study of Causes and Effects of Cost Categorization on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. OALib, 10(01), 1–10. https://doi.org/10.4236/oalib.1109553.
Khan, P. A., Johl, S. K., & Johl, S. K. (2021). Does adoption of ISO 56002-2019 and green innovation reporting enhance the firm sustainable development goal performance? An emerging paradigm. Business Strategy and the Environment, 30(7), 2922–2936. https://doi.org/10.1002/bse.2779.
Larrinaga-González, C., Carrasco-Fenech, F., Caro-González, F. J., Correa-Ruíz, C., & María Páez-Sandubete, J. (2001). The role of environmental accounting in organizational change -An exploration of Spanish companies. Accounting, Auditing & Accountability Journal, 14(2), 213–239. https://doi.org/10.1108/09513570110389323.
Latan, H., Chiappetta Jabbour, C. J., Lopes de Sousa Jabbour, A. B., Wamba, S. F., & Shahbaz, M. (2018). Effects of environmental strategy, environmental uncertainty and top management’s commitment on corporate environmental performance: The role of environmental management accounting. Journal of Cleaner Production, 180, 297–306. https://doi.org/10.1016/j.jclepro.2018.01.106.
Nicol?escu, E., Alpopi, C., & Zaharia, C. (2015). Measuring corporate sustainability performance. Sustainability (Switzerland), 7(1), 851–865. https://doi.org/10.3390/su7010851.
Pardomuan Siregar, E. T., & Satria M, B. N. (2023). The Effect of Green Finance On Stock Price Volatility. Eduvest - Journal of Universal Studies, 3(1), 83–95. https://doi.org/10.36418/eduvest.v3i1.719.
Petcharat, T., & Leelasantitham, A. (2021). A retentive consumer behavior assessment model of the online purchase decision-making process. Heliyon, 7(10), e08169. https://doi.org/10.1016/j.heliyon.2021.e08169.
Purvis, B., Mao, Y., & Robinson, D. (2019). Three pillars of sustainability: in search of conceptual origins. Sustainability Science, 14(3), 681–695. https://doi.org/10.1007/s11625-018-0627-5.
Qian, W., & Burritt, R. (2008). The Development of Environmental Management Accounting: An Institutional View (Nomor January). https://doi.org/10.1007/978-1-4020-8913-8_12.
Saeidi, S. P., Sofian, S., Saeidi, P., Saeidi, S. P., & Saaeidi, S. A. (2015). How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction. Journal of Business Research, 68(2), 341–350. https://doi.org/10.1016/j.jbusres.2014.06.024.
Schaltegger, S., Hörisch, J., & Freeman, R. E. (2019). Business cases for sustainability: A stakeholder theory perspective. Organization and Environment, 32(3), 191–212. https://doi.org/10.1177/1086026617722882.
Sudarminto, H. T., & Harto, P. (2023). Green Accounting Concepts and Practices Towards Measuring Environmental Sustainability and Sustainable Business Value. International Journal of Science and Society, 5(5), 629–643. https://doi.org/10.54783/ijsoc.v5i5.927.
Thabit, T. (2020). ??? ???????? ??????? ?? ????? ??????? ????????? (The Role of Environmental Accounting in Enhancing the Sustainable Development). SSRN Electronic Journal, 8(1), 71–87. https://doi.org/10.2139/ssrn.3619504.
Wilson, J. M., Lee, J., Fitzgerald, H. N., Oosterhoff, B., Sevi, B., & Shook, N. J. (2020). Job insecurity and financial concern during the COVID-19 pandemic are associated with worse mental health. Journal of Occupational and Environmental Medicine, 62(9), 686–691. https://doi.org/10.1097/JOM.0000000000001962.
Yusoff, H., Lehman, G., & Mohd Nasir, N. (2006). Environmental engagements through the lens of disclosure practices: A Malaysian story. Asian Review of Accounting, 14(1–2), 122–148. https://doi.org/10.1108/13217340610729509.
Zulhaimi, H. (2015). Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan (Studi Pada Perusahaan Peraih Penghargaan Industri Hijau Yang Listing Di BEI). Jurnal Riset Akuntansi dan Keuangan, 3(1), 603–616.
Published
2024-01-13
How to Cite
Abdul Rahman, Muliati, & Ali Supriadi. (2024). The Role of Sustainable Corporate Development and Green Accounting: Literature Review. International Journal of Health, Economics, and Social Sciences (IJHESS), 6(1), 190~199. https://doi.org/10.56338/ijhess.v6i1.4765
Section
Articles
