Green Accounting, Green Innovation, and Emission Carbon Disclosure: A Literature Study
DOI:
https://doi.org/10.59890/ijebma.v6i2.1972Keywords:
Green Accounting, Green Innovation, and Carbon Emission DisclosureAbstract
Literature studies regarding Green Accounting, Green Innovation, and Carbon Emission Disclosure show that companies must pay attention to environmental impacts in their operational activities. A focus on economic and environmental sustainability is important for companies, especially with increasing concerns about environmental impacts. Green Accounting is the process of managing environmental costs to support management decisions. Green Innovation, as an important part of environmental protection, can change consumer lifestyles and encourage sustainable behavior. Carbon Emission Disclosure plays a role in validating a company's efforts to reduce carbon emissions The results of previous research show that Green Accounting has a positive effect on company sustainability performance, especially in waste management. Green Innovation can improve a company's ESG performance, while Carbon Emission Disclosure helps in reducing carbon emissions and disclosing information to stakeholders Overall, this article provides an in-depth understanding of the importance of Green Accounting, Green Innovation, and Carbon Emission Disclosure in maintaining a company's environmental and social sustainability. By paying attention to environmental impacts in business activities, companies can improve their performance in a sustainable manner
References
Ahlvik, L., & Bijgaart, V.I. (2024). Screening Green Innovation Through Carbon Pricing. Journal of Environmental Economics and Management , 1-23. doi:https://doi.org/10.1016/j.jeem.2024.102932
Al-Dhaimesh, O.H. (2020). Green Accounting Practices and Economic Value Added: An Applied Study on Companies Listed on the Qatar Stock Exchange. International Journal of Energy Economics and Policy , 164-168. doi:DOI: https://doi.org/10.32479/ijeep.10199
Almaliki, NY (2020). IMPACT OF GREEN ACCOUNTING ON IMPROVING ENVIRONMENTAL COSTS AND PERFORMANCE: AN ANALYTICAL STUDY FROM AN ACADEMIC POINT OF VIEW. International Journal of Engineering Technology Research and Management, 4 (3), 127-143. Retrieved from http://ijetrm.com/
Ashari, MH, & Anggoro, Y. (2021). Realizing Business Success by Implementing Green Accounting. Journal of Research and Applications: Accounting and Management , 45-56. doi:doi.org/10.33795/jraam.v5i1.005
Bebbington, J., Laine, M., Larrinaga, C., & Michelon, G. (2023). Environmental Accounting in The European Accounting Review and Reflection. European Accounting Review, Vol. 32 No. 5 , 1107–1128. doi:DOI: 10.1080/09638180.2023.2254351
Chavira, P.C., Shamzsuzzoha, A., Kuusniemi, H., & Jovanovski, B. (2023). Defining green innovation, its impact, and cycle – A literature analysis . Cleaner Engineering and Technology , 1-12.
Eugenio, T., Lourenco, I. C., & Morais, A. I. (2010). Recent developments in social and environmental accounting research. Social Responsibility Journal, 6 (2), 286-305. doi:https://10.1108/17471111011051775
Freeman, RE, Harrison, JS, Wicks, AC, Parmar, BL, & Colle, SD (2010). Stakeholder Theory (The State of The Art). Cimbridge: Cambridge University Press.
Ladista, RD, Lindrianasari, & Syaipuddin, U. (2023). Determinants of Carbon Emission Disclosure and Its Effect on Financial Performance. Owner: Accounting Research & Journal, Volume 7 Number 3 , 2262-2283. Retrieved July 01, 2023
Latifah, SW, & Soewarno, N. (2023). The Environmental Accounting Strategy and Waste Management to Achieve MSME's Sustainability Performance. Cogent Business and Management , 1-24. doi:10.1080/23311975.2023.2176444
Liu a, J., Failler, P., & Ramrattan, D. (2023). Blue carbon accounting to monitor coastal blue carbon ecosystems. Journal of Environmental Accounting , 1-10. doi:https://doi.org/10.1016/j.jenvman.2023.120008
Liu, J., & Liu, X. (2023). Effects of carbon emission trading schemes on green technological innovation by industrial enterprises: Evidence from a quasi-natural experiment in china. Journal of Innovation and Knowledge, 8 (2), 1-14. doi:https://doi.org/10.1016/j.jik.2023.100410
Qi, X., & Yang, Z. (2023). Drivers of green innovation in BRICS countries: exploring triple bottom line theory. Economic Research-Ekonomska Istraživanja, VOL. 36, NO. 3 , 1-18. doi: DOI: 10.1080/1331677X.2022.2150670
Rahmawati, A., Tsamrotussaadah, I., Salsabila, Z., & Maulana, A. (2021). THE ROLE OF CARBON ACCOUNTING IN COMPANIES IN PREVENTING GLOBAL WARMING. JRAAK , 77-89. doi:http://dx.doi.org/
Safitri, A., & Sari, F. (2022). Analysis of the Application of Environmental Accounting to Waste Management at PT Panggung Jaya Indah. JAKA Journal of Financial Accounting and Auditing, Vol.3 (No.1) , 1-8. Retrieved May 2022
Santoso, V., & Handoko, J. (2023). The Influence of Green Accounting and Environmental Performance on Financial Performance with Social Responsibility as a Mediator. Nominal Journal: Accounting and Management Research Baromoter , 84-101. Retrieved from https://journal.uny.ac.id/index.php/nominal
Shafique Khan, MA, Duo, J., Malik, HA, Anuar, MM, Pradana, M., & Yacob, MR (2022). Journal of Innovation and Knowledge, 7 (2), 1-7. doi:https://doi.org/10.1016/j.jik.2022.100280
Sheng, J., Ruiding, & Yang, H. (2024). Corporate green innovation in an aging population: Evidence from Chinese listed companies. Technological Forecasting & Social Change , 1-11. doi:https://doi.org/10.1016/j.techfore.2024.123307
Spance, M. (1978). Job Market Signaling (Vol. 87). Uncertainty in Economics: Academic Press. doi:https://doi.org/10.1016/b978-0-12-214850-7.50025-5
Suchman, M. (1995). Managing legitimacy: Strategic and institutional approaches. Academic of Management Review, 20 (3), 571-160.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Afifah, Intan Febrianti, Suci Amal, Darwis Said, Ratna Ayu Damayanti, Syarifuddin
This work is licensed under a Creative Commons Attribution 4.0 International License.