Academia.edu no longer supports Internet Explorer.
To browse Academia.edu and the wider internet faster and more securely, please take a few seconds to upgrade your browser.
Green accounting is a path for expansion. By using this as a tool, many of the environmental costs can be reduced by proper decision making and also by implementing greener technologies. This paper's main objective is to understand what green accounting or green reporting means and also its importance. It also aims to find out how important it is for a company to implement green accounting and keep a track of what is receiving from the environment and what it is giving back in return. This would help in the efficient use of resources and it would also help in reducing pollution to an extent. Green accounting plays a major role in the corporate social responsibility (CSR) of a firm. Through primary data collection in this study, we also try to understand people's perspectives towards green accounting. Though is it a difficult task to implement green accounting in each and every organization, an attempt is made to show how green accounting helps in environmental sustainability. The organizations must take initiative to implement green accounting in all the levels of the organization. The government must take strict actions is the environmental norms are not followed and also penalties must be imposed for it. The responsibility towards the environment has become one of the most important factors in the corporate social responsibility of a firm.
2013 •
One of the symptoms of the implementation of corporate social responsibility concept is taking into account environmental and social issues in business. It arises also, to some extent, from the environmental law regulations and the national and international strategies focus on the proecological development. The environmental (green) accounting was created as a result of the demand for information on the interactions between the enterprise and the environment. Purpose: The aim of this paper is to: 1) the identification of requirements, which are subject companies, both in the light of environmental law as well as customary (in the so-called good practice) in relation to the impact of their activities on the environment, and 2) determine the impact of these requirements on the development of accounting system. In addition, the thesis of improper reporting obligations for environmental reporting by Polish entities will be subject to verification. Methods: Objective methods used in the...
Jurnal Akuntansi
Corporate Environmental Responsibility: An Effort To Develop A Green Accounting Model2018 •
This study aims to detail environmental costs based on the relevance and accuracy of the information, and formulate a green accounting reporting model based on the characteristics of the company. Qualitative research uses a constructivism critical approach with PT Semen Tonasa in South Sulawesi as an analysis unit. Data collection is done by interview techniques and other secondary data support. The results showed that the company classifies environmental costs based on its activities and does not specify environmental costs, so the information is hidden and managers have difficulty controlling environmental costs. Environmental related costs are classified into environmental prevention costs, environmental detection costs, internal environmental failure costs, external environmental failure costs, and research and development costs. Presentation of environmental costs and disclosure of environmental activities contribute to maximum environmental performance. The formulation of the ...
Trans stellar Journals
ANALYSIS OF GREEN ACCOUNTING2021 •
Green accounting is a form of accounting that sets out to comprise the factor called environmental costs into the financial outcome of operations. It has been debated that the gross domestic product (GDP) disregard the environment and consequently the policymakers require a revised model that assimilates green accounting. The predominant objective of green accounting is to aid the business in comprehending and manage the prospective tradeoff between environmental goals and traditional economic aims. Green accounting requires several synthesizing cognizance in sociology, behavioral science, biology, engineering. It also deals with management and accounting problems confined to social and environmental ramifications, rules, constraints, economically feasible production of energies, safety etc. The elemental theory confined to green accounting is internalizing the environmental costs within the organizations; this is subject to the attempt to find solutions to the decreasing negative consequences of process and ventures on the environment. The crux of green accounting relies on handling the problems in line with the social environment and its possible impact in achieving environmental and sustainable development in any nation and thus influencing an organization's behavior in tackling issues related to environment and social responsibilities.
Zenodo (CERN European Organization for Nuclear Research)
The Role of Green Management Accounting in Improving the Quality of Accounting Information and Improving the Quality of Products in Industrial Companies2022 •
International Journal of Business, Humanities, Education and Social Sciences (IJBHES)
Green Accounting Implementation on the Improvement of Company Financial PerformanceCompanies can minimize environmental problems by implementing green accounting. In addition, green accounting can also encourage company cost efficiency. This study aims to evaluate the implementation of Green Accounting on company financial performance. Manufacturing companies as a sector were chosen in this study because they are closely related to environmental issues. The sample was selected purposively from manufacturing companies and listed on the Indonesia Stock Exchange for the 2018-2020 period. The results of the study show that environmental performance has a positive influence on return on assets, environmental activity and environmental disclosure, which are indicators in green accounting that show an influence on a company's financial performance.
2019 •
Social responsibility regarding the environment is one of the crucial areas in today's corporate social responsibility. In order to sustain in this competitive world most of the industrial and corporate houses globally are incorporating the concept of environmental element in their business operations. These industrial houses are clear in their perspective that along with the quality in their businesses they have to incorporate the concept of environment too in order to be successful in their fields. It has major area of concern not only in the field of science globally. A careful analysis of costs and the benefits of the environmental pollution are very important now days. Green accounting will help the organizations to identify the resource utilization and the cost incurred on the eco system by the activities of the industries. This green accounting is a new system in accounting which records costs and benefits rendered by the eco system to a business concern. Green accounting or environmental accounting is a new challenge of accounting system. The present research paper concentrates on exploring the concept of green accounting, its practices and reporting in India.
The Journal of Asian Finance, Economics and Business
The Effect of Green Accounting on Corporate Sustainability and Financial Performance2020 •
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE)
Corporate Social Responsibility as a Corporate Green Accounting Implementation2021 •
The phenomenon of environmental multicrisis occurring today has created a new paradigm of Green Accounting. The concept of Green Accounting directs corporations to make business decisions at an advantage that not only leads to profit orientation but also to the environment and society around the company. Of course, the domino effect of these concerns and considerations is that corporate sacrifices in the form of assets / assets may even be more than that. The role of corporations in supporting Green Accounting is the implementation of Corporate Social Responsibility (CSR). CSR is the moral responsibility of a company to its social, economic, and environmental strategies because of the impact of its operations so that it is expected to contribute benefits to society and the environment. If it is related to Green Accounting, then this will be the right concept to support the 2030 SDGs program.
Jurnal Akuntansi - Fakultas Ekonomi Universitas Tarumanagara
Application Green Accounting To Sustainable Development Improve Financial Performance Study In Green IndustryScandinavian Journal of the Old Testament
Foreign Yahwistic Singers in the Jerusalem Temple? Evidence from Psalm 922017 •
Revista Veredas da História
Física y mística: filosofia, magia y religión en la Antigüedad TardíaJournal of Artificial Intelligence in Health Sciences
Sinir Bilim ve Yapay Zekâ2022 •
Dian Aries Mujiburohman, STPN Press, Yogyakarta
HUKUM ACARA PERADILAN TATA USAHA NEGARA2022 •
2014 •
Revista Montalbán N° 59
El Argos Republicano de Cumaná y la política en la "Gran Colombia" (1825). Un episodio en la historia de la prensa política oriental.2022 •
2024 •
Research Square (Research Square)
Impact of Cannabis Legalization on Hospitalizations in Alberta: Interrupted Time Series Analysis by Age and Sex2023 •
International Association of Geodesy symposia
Upgrading the Metsähovi Geodetic Research Station2023 •
2022 •
arXiv (Cornell University)
Identity Overlap Between Face Recognition Train/Test Data: Causing Optimistic Bias in Accuracy Measurement2024 •