Green accounting in Colombia: a case study of the mining sector

González, Candy Chamorro; Mendoza, Ketty Herrera

doi:10.1007/s10668-020-00880-1

Cited by 19 publications

(14 citation statements)

References 25 publications

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“…Kinerja lingkungan menjadi sebuah tolok ukur apakah perusahaan telah menerapkan green accounting. Perkembangan penerapan green accounting semakin mulai digaungkan termasuk di negaranegara berkembang (Buric et al, 2022;Chotaliya, 2022;Gonzalez & Mendoza, 2020).…”

Section: Pembahasan Gambaran Rangkaian Penelitianunclassified

Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review

Paledung,

Nurdiyanti,

Damayanti

et al. 2023

JAKO

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Research Purposes: This study aims to review the information that has existed in previous studies because the concept of Green Accounting (GA) in Indonesia is still in the growth stage and as a basis for scientific development and can provide ideas related to new topics in the future. Research Methods: This research used the systematic literature review (SLR) method and a total of 47 articles accredited with SINTA was analyzed in this study. Research Results and Findings: The development trend of the number of publications related to Green Accounting is still fluctuating from 2012 to 2022. The most used research method is quantitative research. The most widely used instruments in collecting data in such studies mainly used documentation techniques. And analyze the most widely used data is the multiple regression method. The overall research series related to the implementation of GA in Indonesia is quite good but needs improvement because there has not been much research and limited topics. This research has implications for environmental management actions, and efforts based on environmentally friendly principles or green innovation can continue to increase.

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Section: Pembahasan Gambaran Rangkaian Penelitianunclassified

Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review

Paledung,

Nurdiyanti,

Damayanti

et al. 2023

JAKO

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“…Green accounting provides access to environmental information by measuring environmental aspects that influence the sustainability of a company. Green accounting also organizes data in accounting systems, develops and clarifies environmental assets (assets and investments made to protect the environment), environmental liabilities, environmental revenues (economic benefits to the company resulting from its environmental management) and environmental costs costs incurred by the company to minimize use of renewable resources (Gonzalez & Mendoza, 2021).…”

Section: Green Accountingmentioning

confidence: 99%

“…The severe environmental crisis on planet Earth in recent years has been caused by increasing forest degradation and deforestation, water and soil pollution, the greenhouse effect, and damage to natural resources and habitats (Song et al, 2017). The environmental crisis involves several responsible parties, with the industry being one of them (Gonzalez & Mendoza, 2021). Companies adopt various strategies to maximize profits, engaging in research and development to enhance sales and cost efficiency.…”

Section: Introductionmentioning

confidence: 99%

“…This means that every business decision taken must pay attention to and consider the impact that will occur on finances and the environment (Prahara & A'yuni, 2021) . The application of green accounting by companies still raises controversy among researchers because it involves several views on quantitative (environmental financial reports) and qualitative (environmental policies and documents), both national (gross domestic product and environmental regulations) and local data (Gonzalez & Mendoza, 2021 ) . However, what is clear is that if a company wants to improve its environmental performance, accounting must be involved in it to carry out the function of collecting, calculating, analyzing and reporting environmental costs and other transactions related to the environment so that management can manage environmental aspects (Arum, 2019 ) .…”

Section: Introductionmentioning

confidence: 99%

“…The role of corporations in supporting green accounting is the implementation of CSR (Prahara & A'yuni, 2021) . Green accounting emerged with the aim of providing quantitative and qualitative information about the company's environmental aspects (Gonzalez & Mendoza, 2021) . Meanwhile, CSR covers the social, environmental and economic fields.…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Implementing Green Accounting and CSR Disclosures on the Quality of Financial Reporting With Institutional Ownership as a Moderation Variable

Dupa,

Hizazi,

Wahyudi

2023

MARGINAL

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The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regression analysis and moderating regression analysis. The results of the study showed that both green accounting and CSR disclosure had a significant impact on the quality of financial reporting. This suggests that companies that incorporate green accounting practices and disclose their CSR activities tend to have higher-quality financial reports. Furthermore, the study found that institutional ownership played a moderating role in the relationship between CSR disclosure and the quality of financial reporting. Specifically, companies with higher levels of institutional ownership showed a stronger relationship between CSR disclosure and financial reporting quality. This implies that institutional investors, who often have a long-term perspective and a focus on sustainability, may place more importance on CSR disclosure when evaluating the quality of financial reports. However, the study did not find any significant impact of institutional ownership on the relationship between green accounting and the quality of financial reporting. This suggests that institutional ownership does not play a significant role in strengthening the relationship between green accounting practices and financial reporting quality.

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Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh

Dhar

Sarkar²,

Ayittey

2021

Corp Soc Responsibility Env

107

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Based on the empirical data of heavily polluting companies in Bangladesh from 2010 to 2019, this paper conducts an empirical analysis of the application effect of green accounting in the sustainable development of heavily polluting companies. Among 212 listed companies under Dhaka Stock Exchange, the study discovered that the effective implementation of green accounting has significantly improved the sustainable development capabilities of heavily polluting companies; there is a significant positive correlation between the quality of social responsibility information disclosure and the sustainable development capabilities of heavily polluting companies; the quality of social responsibility information disclosure can be positively adjusted the relationship between the implementation of green accounting and the sustainable development capabilities of heavily polluting companies.heavily polluting companies, implementation of green accounting, social responsibility disclosure, sustainable development | INTRODUCTIONEnvironmental protection goals such as climate change, reusing waste materials, and protecting the planet should be the major concerns of organizations seeking sustainable development. Sustainability and sustainable development are currently viewed as issues of concern by society due to high levels of pollution and the measures taken, which often fail to prove their effectiveness. Sustainable and responsible development must be ingrained into the company's culture, and its policies, actions, and beliefs must all be in line with the company's values (Artene et al., 2020). Hence, companies have begun informing investors of their financial and nonfinancial impacts on social and environmental issues alongside their investment in corporate social responsibility (CSR) strategies (García-Sánchez et al., 2020).The punishment of unreasonable development methods of time and the exchange of environment for the economy is the most direct but fiercest counterattack made by the great persecution of the natural environment. Among the textile industry of Bangladesh, the knitwear and ready-made garments make the industry top of the country.Rather than textile industry, pharmaceuticals and chemicals, paper and printing, leather and footwear, steel industry, foods allied, energy, and cement industries have immense contribution in the economic development as well as environment pollution of Bangladesh (Masum et al., 2019;Paik et al., 2017).The environmental pollution incident has sounded the alarm for the sustainable development of Bangladeshi companies. As the country continues to promulgate laws and regulations on environmental protection, and the public pays more and more attention to environmental protection, the standards for their quality of life have also

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Green accounting in Colombia: a case study of the mining sector

Cited by 19 publications

References 25 publications

Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review

Tren Perkembangan Penelitian Akuntansi Hijau: Systematic Literature Review

The Effect of Implementing Green Accounting and CSR Disclosures on the Quality of Financial Reporting With Institutional Ownership as a Moderation Variable

Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh

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