Analisis Dampak Implementasi Akuntansi Hijau Terhadap Pelaporan Keuangan Perusahaan
The Impact Analysis of Green Accounting Implementation on Corporate Financial Reporting
Abstract
Penelitian ini mensurvei sejumlah penelitian terkait penerapan akuntansi hijau dalam konteks keberlanjutan bisnis, khususnya di Indonesia, Bangladesh, India, dan Qatar. Melalui tinjauan ini, penelitian mencoba mengidentifikasi konsistensi dan perbedaan temuan dalam hubungan antara praktik akuntansi hijau, pengungkapan lingkungan, dan kinerja keuangan perusahaan. Beberapa penelitian mengungkapkan dampak positif, sementara yang lain menunjukkan hasil yang beragam, tergantung pada sektor dan konteks geografis. Batasan-batasan tertentu, seperti fokus pada sektor perbankan, barang konsumen, dan rumah sakit umum, ditemukan dalam sebagian besar penelitian. Temuan dari penelitian ini dapat memberikan wawasan bagi praktisi dan peneliti yang tertarik pada peran akuntansi hijau dalam pembangunan keberlanjutan ekonomi, sosial, dan lingkungan perusahaan.
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