Main Article Content
Abstract
This study examines the effect of green accounting implementation on the quality of corporate social responsibility (CSR) disclosure in Indonesian public companies during the 2020–2024 period. The study is motivated by growing global demands for sustainable business practices and transparent social and environmental reporting. Secondary data were obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. A total of 112 firms were selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that green accounting has a positive and significant effect on CSR disclosure quality, with a path coefficient of 0.739 and a p-value below 0.001. These findings highlight the role of environmental accounting in enhancing corporate transparency and accountability and in supporting higher-quality sustainability reporting.
Keywords: green accounting, CSR disclosure, sustainability reporting, environmental management, Indonesia
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References
- Arora, R., & Prasad, S. (2022). Environmental cost accounting and sustainability reporting practices in Asian manufacturing firms. Journal of Cleaner Production, 368(3), 132–147.
- Cho, S. J., Chung, C. Y., & Young, J. (2021). The effect of CSR disclosure quality on investor decision-making: Evidence from sustainability reporting. Sustainability Accounting, Management and Policy Journal, 12(4), 811–833.
- Jasch, C. (2020). Environmental management accounting for corporate sustainability. Journal of Environmental Accounting and Management, 8(2), 145–162.
- Lee, D., & Kim, S. (2022). Corporate environmental disclosure and green performance: Evidence from South Korean firms. Business Strategy and the Environment, 31(5), 2104–2118.
- Liu, X., Zhang, W., & Chen, M. (2023). Green accounting practices and corporate legitimacy: Evidence from emerging markets. Environmental Research Letters, 18(1), 1–12.
- Putri, R., & Nurhayati, E. (2023). Implementasi green accounting dan dampaknya terhadap keberlanjutan perusahaan publik di Indonesia. Jurnal Akuntansi dan Keberlanjutan, 14(2), 77–89.
- Rahmawati, N., Sulaiman, M., & Hartono, J. (2022). Environmental cost disclosure and sustainability transparency: An Indonesian evidence. Asian Journal of Accounting Research, 7(3), 295–310.
- Sari, L., Wijaya, H., & Santoso, E. (2022). Pengaruh kualitas pengungkapan CSR terhadap reputasi perusahaan publik di Indonesia. Jurnal Akuntansi Multiparadigma, 13(1), 44–58.
- Schaltegger, S., & Burritt, R. (2021). Contemporary environmental accounting: Sustainability and value creation. Routledge Publishing.
- Thompson, G., & Green, P. (2020). Linking green accounting with corporate sustainability reporting. Accounting, Auditing & Accountability Journal, 33(8), 1763–1788.
- Wijaya, A. (2021). The role of environmental management accounting in improving sustainability disclosure among Indonesian firms. International Journal of Sustainability in Economic, Social and Cultural Context, 17(2), 59–72.
- Yuliana, S., & Prasetyo, T. (2024). Analisis kualitas pengungkapan laporan keberlanjutan perusahaan publik Indonesia. Jurnal Riset Akuntansi Indonesia, 23(1), 17–33.
References
Arora, R., & Prasad, S. (2022). Environmental cost accounting and sustainability reporting practices in Asian manufacturing firms. Journal of Cleaner Production, 368(3), 132–147.
Cho, S. J., Chung, C. Y., & Young, J. (2021). The effect of CSR disclosure quality on investor decision-making: Evidence from sustainability reporting. Sustainability Accounting, Management and Policy Journal, 12(4), 811–833.
Jasch, C. (2020). Environmental management accounting for corporate sustainability. Journal of Environmental Accounting and Management, 8(2), 145–162.
Lee, D., & Kim, S. (2022). Corporate environmental disclosure and green performance: Evidence from South Korean firms. Business Strategy and the Environment, 31(5), 2104–2118.
Liu, X., Zhang, W., & Chen, M. (2023). Green accounting practices and corporate legitimacy: Evidence from emerging markets. Environmental Research Letters, 18(1), 1–12.
Putri, R., & Nurhayati, E. (2023). Implementasi green accounting dan dampaknya terhadap keberlanjutan perusahaan publik di Indonesia. Jurnal Akuntansi dan Keberlanjutan, 14(2), 77–89.
Rahmawati, N., Sulaiman, M., & Hartono, J. (2022). Environmental cost disclosure and sustainability transparency: An Indonesian evidence. Asian Journal of Accounting Research, 7(3), 295–310.
Sari, L., Wijaya, H., & Santoso, E. (2022). Pengaruh kualitas pengungkapan CSR terhadap reputasi perusahaan publik di Indonesia. Jurnal Akuntansi Multiparadigma, 13(1), 44–58.
Schaltegger, S., & Burritt, R. (2021). Contemporary environmental accounting: Sustainability and value creation. Routledge Publishing.
Thompson, G., & Green, P. (2020). Linking green accounting with corporate sustainability reporting. Accounting, Auditing & Accountability Journal, 33(8), 1763–1788.
Wijaya, A. (2021). The role of environmental management accounting in improving sustainability disclosure among Indonesian firms. International Journal of Sustainability in Economic, Social and Cultural Context, 17(2), 59–72.
Yuliana, S., & Prasetyo, T. (2024). Analisis kualitas pengungkapan laporan keberlanjutan perusahaan publik Indonesia. Jurnal Riset Akuntansi Indonesia, 23(1), 17–33.