Green Accounting

Green reporting is an innovative outlet of accounting. It deals with accounting for the environment and its well-being. An organization can lessen most of the environmental costs by taking effective decisions with the help of green reporting. The core objective of this study is to comprehend the meaning of green reporting and how it can be a tool of environmental sustainability. We discovered the significance of green reporting implication and retain a way of what the companies are taking from the environment and what they are giving back in return. This paper highlights to recognize contemporary tendencies in green reporting. This study would be a policy dialog in the efficient usage of resources and in the reduction of pollution to an extent. Green reporting plays a vital role in the corporate social responsibility of a firm. This study also heightens on the people’s insight concerning green reporting with the help of collecting primary data with appropriate execution. It was orig...

This paper aims to explain fundamental issues in the conceptual framework, accounting standards and accounting practices based on conventional accounting that are less responsive to corporate social and environmental responsibility issues, as well as green business and green corporation practices. In the perspective of conventional accounting, the costs of carrying out social and environmental responsibilities and the costs of greening firms and businesses are a periodic burden that diminishes earnings, the value of owner's equity and corporate assets. In such cases, these costs have considerable economic benefits certainly for the company in the future so it should be treated as a social investment and green investment in the group of corporate assets. Therefore, the transformation towards Green Accounting becomes very important. This paper describes the process of transformation.

Penelitian ini bertujuan untuk menguji pengaruh green intellectual capital dan manajemen lingkungan organisasi terhadap green organizational identity dan dampaiknya terhadap green competitive advantage. Green intellectual merupakan total cadangan seluruh aktiva tidak berwujud, pengetahuan, kemampuan dan hubungan terkait dengan perlindungan lingkungan dan green innovation baik tingkat individu maupun tingkat
organisasi dalam sebuah perusahaan, sementara itu manajamen lingkungan organisasi adalah aktivitas manajerial, proses, pendekatan atau konsep yang dapat membantu perusahaan memperoleh tujuan lingkungan mereka, taat terhadap kebijakan lingkungan, mengantisipasi dampak lingkungan dari operasi mereka, mengambil ukuran untuk
menurunkan limbah dan polusi sebelum adanya regulasi atau mencari cara positif untuk mengambil keuntungan dari kesempatan bisnis, sedangkan green organizational identity adalah skema interpretasi tentang manajemen lingungan dan perlindungan yang anggotanya secara bersama-sama membangun untuk memberikan arti kepada perilaku mereka. Sementara itu, green competitive advantage tercermin dari tindakan-tindakan yang dilakukan oleh perusahaan dalam bentuk corporate social responsibility (CSR) untuk mencapai keunggulan bersaing yang berkelanjutan. Dalam penelitian ini, green intellectual capital diwakili oleh green human capital, green structural capital dan green relational capital. Sedangkan manajemen lingkungan organisasi
diwakili oleh budaya organisasi yang berorientas lingkungan, kepemimpinan yang berorientasi lingkungan dan kemampuan yang berorientasi lingkungan environmental capability. Penelitian ini menerapkan survei dengan menggunakan kuisioner yang disebarkan kepada responden yang memiliki jabatan fungsional (dosen) dan kepada
responden yang memiliki jabatan manajerial sebanyak 70. Adapun pemilihan sampel untuk fungsional adalah responden memiliki pengaruh dan pengalaman di dalam organisasi dimana respoden bekerja. Jumlah kuisioner yang berhasil dikembalikan dari responden sebanyak 46, sedangkan yang terisi penuh dan dinyatakan valid sebanyak 38 kuisioner yang terdiri dari 22 responden fungsional dan 16 responden yang bekerja dalam level manajerial.
Dari hasil penguji hipotesis diketahui bahwa green human capital dan budaya berorientasi lingkungan berpengaruh signifikan positif terhadap identitas organisasional hijau, sementara itu green structural capital, green relational capital, kepemimpinan berorientasi lingkungan, dan kemampuan berorientasi lingkungan tidak berpengaruh terhadap identitas organisasional hijau. Green structural capital, green relational capital berpengaruh signifikan positif terhadap keunggulan bersaing hijau, sedangkan green human capital, budaya berorientasi lingkungan berpengaruh, kepemimpinan berorientasi lingkungan, dan kemampuan berorientasi lingkungan, identitas organisasional hijau tidak berpengaruh terhadap keunggulan bersaing hijau.

Bien plus qu’un instrument passif de gestion, la comptabilité façonne la rationalité et les finalités de l’entité dont elle chiffre l’activité. On aurait tort, dès lors, de la considérer comme une matière exclusivement technique. A l’heure où les sociétés humaines prennent une orientation nuisible à leur propre survie et à celle de la planète, il importe de se saisir du pouvoir structurant des instruments comptables. C’est pourquoi ce chapitre entend faire écho aux travaux qui questionnent la comptabilité privée et conçoivent cette dernière comme l’un des leviers importants d’une transition sociale et écologique. Le chapitre est structuré en six temps. Les quatre premières sections présentent respectivement la place accrue des instruments comptables dans l’exercice de gouvernement, leurs impacts systémiques, leur ancrage conventionnel et les modalités par lesquelles ils influencent les décisions des organisations. La cinquième section rappelle les apports de la sociologie de la comptabilité dans la mise en œuvre d’un nouveau modèle de développement. La sixième et dernière section conclut.

Esta octava edición se estructura en XV capítulos resultados de investigación, cuya diversidad temática devela las tendencias a las que apunta la investigación universitaria en los ámbitos de la ciencia contemporánea. Es así como el Capítulo I versa sobre los componentes de los delitos corporativos a partir de la revisión teórica 240 documentos entre el periodo 2000-2019, la labor investigativa estuvo orientada a observar el comportamiento de los delitos corporativos asociados a las líneas de fraude contable y financiero y de responsabilidad y transparencia empresarial.

The effect of money laundering in frustrating legitimate business, and in corrupting the financial and socio political system should not be taken for granted. It is against this backdrop that this study seeks to examine the economic implication of money laundering in Nigeria. The accidental sampling method was used in the selection of 635 persons out of which 624 representing 98.27% of the sampled persons completely filled and returned the questionnaires administered to them. Data collected were analyzed using the simple percentages method, the first hypothesis was tested using the chi-square test and it was found that money laundering do have significant effect on Nigeria's economy with f-ratio of 476.163> f-critical of 12.592 at 0.05 level of significance with 6 degree of freedom, thus, the null hypothesis was rejected and the alternative was accepted. The ANOVA test on the second hypothesis confirms that Anti Money Laundering policies in Nigeria has not significantly reduce money laundering in Nigeria with f-ratio of 2.685 < f-critical of 5.987 at 0.05 level of significance with 1 to 6 degree of freedom, thus, the null hypothesis was accepted. The study recommends more effective coordination of all institutions on the fight against money laundering by the EFCC, and a full, effective and efficient investigation of corruption reports by the ICPC.

This study assessed the effect of corporate characteristics on voluntary disclosure of listed financial service firms in Nigeria for the period of 2014-2018. The study used correlational research design. Data for the study was extracted from yearly-published financial report of listed financial service firms in Nigeria. All the listed financial service firms were considered for the population of this study, while the sample was adjusted population of thirteen (13) listed financial service firms in Nigeria. The data collected were analyzed using paneled regression technique. The result of the regression revealed that profitability and leverage have negative and significant effect on the voluntary disclosure of financial service firms in Nigeria. However, positive and significant relationship exists between firm size and voluntary disclosure. In line with the findings, the study recommended that listed financial service firms in Nigeria should incorporate voluntary disclosure to the compulsory disclosure of financial report required by the governing body. This has become necessary in view of the fact that any increase in the profitability and leverage will reduce the level of voluntary disclosure of the financial reports of the firms as evidenced that leverage confines the firms from voluntary disclose information in annual report to posit superior performance based on lesser requirements of transparency and lesser chance of loss of control. In addition, due to self-interest, managers may decide towards voluntary disclosure. However, the Nigeria Financial Reporting Council and other governing body are to guarantee complete conformity with pertinent national accounting disclosure necessities. Since an increase in the excellence of disclosed information will assist the users to make informed predictions, aid the assessment of the firm's advancement, and lessen the predicament of information asymmetry for investors.

Abstrak Penelitian ini bertujuan untuk mengetahui bagaimana pengetahuan biaya lingkungan dan konsep green accounting diimplementasikan pada hotel berklasifikasi Melati di kota Surakarta. Sampel dalam penelitian ini adalah 30 hotel berklasifikasi Melati yang berada di kota Surakarta. Metode penelitian ini menggunakan uji Kualitas Instrumen, Analisis Deskripsi dan Analisis Deskripsi Variabel. Penelitian menggunakan kuesioner yang disebar dalam jangka waktu 1 bulan. Hasil penelitian menunjukkan pengelola hotel berklasifikasi Melati kurang memiliki pengetahuan mengenai biaya lingkungan dan konsep green accounting yang harus mulai di implementasikan secara baik. Hotel berklasifikasi Melati masih menganggap bahwa kualitas jasa sebagai prioritas utama dalam pengelolaan ditunjukkan dengan (1) kepedulian lingkungan hidup hanya terkait dengan pengeluaran untuk limbah hasil usaha, tetapi tidak diimbangi dengan pengunaan perlengkapan ramah lingkungan, (2) kesadaran biaya lingkungan dengan mengetahui biaya yang harus dikeluarkan untuk mengolah limbah usaha namun belum memiliki pengetahuan yang baik mengenai biaya lingkungan yang diperlukan, (3) memiliki pengetahuan biaya mengenai komponen-komponen biaya usaha perhotelan namun belum mengetahui bagaimana mengelola biaya usaha, (4) pengetahuan biaya lingkungan dengan membebankan biaya lingkungan ke dalam biaya usaha namun dikatakan responden belum mengetahui komponen-komponen biaya lingkungan dan (5) gaya pengeluaran individu yang sangat hemat dengan selalu mengecek uang kas perhotelan yang ada ketika memutuskan untuk membeli sesuatu dan tidak melakukan pengeluaran yang sia-sia. Pengetahuan biaya lingkungan dan konsep green accounting ini harus mulai disosialisasikan bukan hanya kepada pengelola perhotelan berskala besar (berbintang), melainkan juga kepada pengelola perhotelan berskala kecil (non berbintang/ Melati). Kata Kunci : biaya lingkungan, green accounting ______________________________________________________________________________ Abstract This study aims to determine how knowledge of environmental costs and the concept of green accounting is implemented in hotels classified as Melati in the city of Surakarta. The sample in this study were 30 hotels classified as Melati in the city of Surakarta. This research method uses the Instrument Quality test, Description Analysis and Variable Description Analysis. The study used a questionnaire distributed within a period of 1 month. The results showed that hotel managers classified as Melati lacked knowledge of environmental costs and the concept of green accounting which had to be implemented properly. Hotels classified as Melati still consider service quality as a top priority in management indicated by (1) environmental care only related to expenses for waste from business results, but not offset by the use of environmentally friendly equipment, (2) awareness of environmental costs by knowing costs that must be issued to treat business waste but do not yet have good knowledge of the required environmental costs, (3) have cost knowledge of the components of hotel business costs but do not yet know how to manage business costs, (4) knowledge of environmental costs by charging environmental costs into business costs, but said respondents do not know the components of environmental costs and (5) the style of expenditure of individuals who are very thrifty by always checking the existing hotel cash when deciding to buy something and not make expenditures in vain. Knowledge of environmental costs and the concept of green accounting must begin to be socialized not only to large-scale (starred) hotel managers, but also to small-scale (non-star / Melati) hotel managers.

The environmental crisis involves several responsible parties, and industries are one of them. Therefore, it is important to interrelate the environment and economy to generate an environmental commitment by industries. Green accounting arises with the aims of providing quantitative and qualitative information on the company’s environmental aspects. This paper describes the current state of green accounting in the leading mining companies in Colombia according to the Ministry of Energy and Mines of Colombia. Findings show that 80% of the selected mining companies integrate green accounting in their management system. However, the underlying procedures are not always put into practice. Therefore, accounting studies must lead to the development of an environmental accounting model and the implementation of mandatory regulations for green accounting.

1. Introduzione. - 2. Il ruolo del PIL nazionale nel sistema del green accounting. - 3. La contabilità ambientale e l’informazione statistica. - 4. Il sistema di contabilità integrata ambientale ed economica. - 5. I conti satellite. - 6. Conclusioni.

Ecosystem services has risen to become one of the preeminent global policy discourses framing the way we conceive and articulate environment–society relations, integral to the form and function of a number of far-reaching international policies such as the Aichi 2020 Biodiversity Targets and the recently adopted Sustainable Development Goals. Value; its pursuit, definition, quantification, monetization, multiplicity and uncertainty, both in terms of meaning and attribution, is fundamental to the economic foundations of ecosystem services and a core feature driving its inclusion across multiple policy domains such as environmental management and conservation. Distilling current knowledge and developments in this arena are thus highly prescient. In this article, we cast a critical eye over the evidence base and aim to provide a comprehensive synthesis of what values are, why they are important and the methodological approaches employed to elicit them (including their pros and cons and the arguments for and against). We also illustrate the current ecosystem service value landscape, highlight some of the fundamental challenges in discerning and applying values, and outline future research activities. In so doing, we further advance ecosystem valuation discourse, contribute to wider debates linking ecosystem services and sustainability and strengthen connections between ecosystem services and environmental policy.

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.

This paper concerns the currently popular issue of integrated reporting of
public companies. The aim of the paper is to identify the previously discussed topics in the Polish-language journals and collective works on integrated reporting and to specify the main conclusions formulated by their authors on the basis of empirical research. The next aim of this paper is identification research areas that require deeper studies using detailed empirical methods. Also, the paper explains the specifics of creating an environmental impact assessment, which is specialized assessment required by environment protection law and is a reliable
source of non-financial information about future investments of the company. In view of the results obtained so far, empirical research needs to be progressed on integrated reporting, particularly in the context of the determination of reliable sources of non-financial information of adequate quality, which - in conjunction with the financial information - will be useful when making investment decisions by investors.
Keywords: Intergrated reporting; environmental impact assessment; environmental decision.

In recent years the importance of natural capital in the daily life of all living species on our planet is gaining increasing importance. The main implementation approach suggested to obtain environmental accounting, for a policy of sustainable production and consumption is: Life Cycle Thinking (LCT) with its operational tool: Life Cycle Assessment (LCA), able to calculate environmental indicators and accompanying companies in a more sustainable transition to mode of production and consumption (EU strategy 20:20). In the study, the instrument LCA, was applied to a polyester product in the textile (fabric for the house), from cradle to grave, with the aim to identify environmental indicators and advise the company on how to make innovation and produce in an environmentally friendly manner. In literature, the work carried out on textiles with LCA, often reports outdated and incomplete data, also no work has ever studied what changes from the point of view of environmental impacts if you vary the characteristics of the fabric, such as the thickness of the yarn used and the density of the fabric. The software used is the new CMLCA designed by CML Leiden, which is still being tested. The results produce a series of useful information: you calculate the total elementary streams in pollutants such as formaldehyde, carbon dioxide, and volatile organic compounds (VOC), and water resources; the contribution of environmental impact of each process of the life cycle is calculated; and the same is done for the impact of the fabric obtained by varying the characteristics of the process, such as the thickness of the yarn and the density of the fabric. Then, a comparison between a fabric made with natural raw material (cotton) and one with synthetic material (polyester) is carried out; and finally there is an analysis of two different scenarios for the end of life (and landfill, incineration). From the results obtained, a series of changes on the processes and how to improve the technology of the phase of yarn dyeing are recommended, such as paying attention to the finishing stage, especially if in the future the company intends to certify the product (Ecolabel). It is also suggested to increase the thickness of the yarn used and to decrease the density of the fabric, as far as possible, because these actions would lead to loss of aesthetic quality. At the end of life, it is seen that the scenario with the incinerator is to be preferred to that with the landfill. Finally, another critical point is the production of fiber and polyester yarn, phases that contribute to 74.4% of the total life cycle impact. This means that the best solution would be the recycling of the product, in order to decrease the use of virgin material avoiding impacts that occur during the production of fiber and yarn, and then decrease the use of non-renewable fossil resources. Government policies should encourage recycling in home textiles, not yet very active. It would be useful in the future to deepen studies on alternative raw materials, such as waste products of corn processing or the fibers obtained from molasses, (waste of sugar production). For more information you could combine the LCA tool that calculates environmental indicators, the Life Cycle Cost (LCC) and the Social Life Cycle Assessment (SLCA), to get a 12 complete picture and to design sustainable products not only from the point of view of the environment but also of the economy, and society.

Among recent high-profile propositions to revise national accounts and to provide new indicators of sustainability and well-being, the Inclusive Wealth Framework and the related Inclusive Wealth Index (thereafter IWI), first released during the "Rio+20" Conference, undoubtedly stand out as one of the most promising endeavor. Built up at the confluence of welfare, development and sustainability economics, the indicator is supposed to bring information about the wealth of nations and their sustainability, in a comprehensive way (i.e. accounting for human, man-made, natural and health capital). The IWI framework is nevertheless fraught with limitations, due to questionable theoretical assumptions and gaps in data availability. We propose a critical appraisal of the index and its underlying framework. Our conclusion is that these limitations undermine its capacity to reach the goals it was given, and to fulfill the requirements of a satisfactory sustainability indicator. Special emphasis is put on the misleading pretention of (neoclassical) economics to handle highly complex, uncertain and manifold issues, even on theoretical bases renovated by dropping/lifting some optimality assumptions. We propose alternative research avenues, that appear more conducive to the endorsement of strong sustainability, and less prone to economism (a blind faith in the power of economic analysis). Alleged theoretical consistency and elegance should not beguile us when choosing indicators for sustainable and prosperous societies.

“Cleaner production “ (CP) emerged in the aftermath
of the 1987 Brundtland Commission (WCED, 1987)
call for less and more efficient energy and materials
use efficiency and the suggestion to substitute more
harmful products (for the environment and health) by
less dangerous ones. Cleaner production was the reply
of industry to the inter-sectorial and socio-economic
call for sustainable development. The technical aims
widened. Originally they were targeted to improve environmentally
inferior products to less inferior ones.
Today the goal is producing is quality products using
renewable energy efficiently and producing zero
waste, while emitting no pollution.
The perspective of the scope also changed from environmental
sustainability to the wider “Corporate
Social Responsibility” (CSR). This includes that
post-modern companies have not only responsibilities
on their economic performance and the environment,
but should also act on issues including human
rights and resources, business ethics, and community
involvement. This widening of contents necessitates
more and better adapted methods. During the past 45
years the number of assessment methods (preventing
pollution and its effects) increased significantly from
environmental aspects (EIA), over health (HIA) and
policy aspects (SEA), to sustainability assessment,
addressing not only environmental, but in an integrated
way also social, economic, and ethical issues
of the evaluation.
This paper reviews this evolution of ideas. It provides
not only the concepts, but is equally based on case
studies and examples illustrating different aspects of
this evolution. It acts as a guide towards contemporary
CSR and advocates its support towards education
and research.

After the evolution of industrialisation and reaching the peak in technology advancement, the future development relies on giving an emphasis to sustainability. Sustainability is addressed through green initiatives in and clean energy utilisation in every field. This is backed by the motive of Sustainable Development Goals to be achieved by 2030. Such sources of funds and applications of these funds are recorded through Social and Environmental Accounting (SEA). Where carbon accounting, is quantifying and recording of carbon emission and deriving carbon footprint. This is done by measuring carbon dioxide equivalents emitted by an entity. Corporate finance believes in the objective of wealth maximisation and is closely related to environmental concerns for long term growth. financial value of risk in transferring from conventional technology to more sustainable technology could accommodate an additional risk in this concern. green instruments are green mutual funds, green bonds etc. Here in this conceptual paper, we take into account these two different concepts, yet how these could be combined for further applicability as both are of the common context of sustainability. Where in carbon accounting deals with quantifying how much or on what scale the business activity is going against sustainability or causing environmental disturbances, and SEA draws a fine interpretation onto measures taken for reduction of carbon footprint and different methods taken up to attain sustainability. This paper intends to bring out the need for collaborating carbon accounting and social and environmental accounting for practical application.

A subject of wide discussion today is how to integrate environmental concerns
with the economic policies in developing countries. Many developing countries
have formulated environmental control rules and regulations, and national
environmental action plans. However, the effectiveness of these measures in
solving environmental problems has been limited due to weak institutional
structures and high costs involved in implementing the regulations and programs
formulated. In this context, potentially cost-effective solutions such as market based
measures, and policy mix of regulations and incentives, are now widely
being recommended as major tools for environmental policy integration.

The existence of policy distortions such as in price and property right policies
often hampers the process of environmental policy integration. This study is aimed
at analyzing the existing distortions and their environmental impacts in different
sectors of the economy in Nepal. Measures are suggested for environmental and
economic policy integration at both the sectoral and economy-wide levels and
research themes are identified that will contribute to achieving those objectives in
Nepal.

This study also aims at giving an overview and analysis of the present status
of environmental economics initiatives in Nepal. It was executed mainly by doing a
literature study and using existing materials available in Nepal and in particular in
the IUCN Nepal Environmental Economics Programme.

Economic Development and the Environment
The first part of the study emphasizes that the developments of the economy and
protection of the environment are moving in opposite directions. However,
sustainable economic growth requires alternative measures so that the environment
will not be negatively, and will preferably be positively, affected by development
process.

Pricing Policy
Analyses have shown that subsidies and taxes in every economic sector that may
leave a positive initial effect on the economy (sometimes putting a big strain on the
government budget) because an adverse impact on the environment. The
degradation of soil, water, biodiversity, air and other natural resources often entails
high future costs and thus leaves a negative impact on the economy in the long
term. These pricing policies are not sustainable.

Economic Valuation
It was realised that economic valuation of natural resources can contribute to
further quantification of environmental impacts in each sector of the economy.
Several methods of valuation can be categorized in the Physical Linkage and
Behavioral Approaches.

The methods in the first category create cause-effect relations of events in
the past and use the principle that the value of averting the environmental damages
equals the costs that would be incurred to mitigate the potential damage. An
example is establishing an environmental-economic link between environmental
degradation and productivity. The methods in the second category measure
people’s preferences, assuming that these represent the value they attribute to
different scarce goods (including environmental goods). The application of these
methods is hampered by a lack of information, undeveloped and distorted markets
and a low level of education and awareness. These methods are subject to wide
debates.

Policy Prescriptions
A constellation of policy prescriptions is also presented for environmental policy
integration in each sector of the economy for Nepal. These include fiscal and
economic measures for working towards a sustainable agriculture, greening of
degraded forest lands, making urban transport more environment friendly, greening
of industries, and managing water to meet the growing demands. It is suggested
that in-depth studies in each sector are useful towards designing and implementing
various measures outlined for policy integration.

Green Accounting
Introduction of the Green Accounting concept can correct the current
misleading calculation of GDP and make explicit the cost of environmental
degradations and resource depletions that occur simultaneously with economic
growth. This concept can be an important tool for policy integration.
The existing analytical frameworks for national accounting are comprehensive
but complex and use is suggested of a partial approach for changing the System of
National Accounts in Nepal. Data compilation, calculation, analysis and policy
integration are provided for several important resources. The practical framework
designed consists of basic steps for building environmental statistics, applying a
Geographic Information System (GIS) for physical accounting and methods for
arriving at environmentally corrected GDP.

Research on Environmental Economics has often been limited by financial
constraints. Previous studies give only an overview of the problems. The priorities
for in-depth research on environmental policy integration have so far been
identified in the areas of: quantification of environmental impacts of perverse
incentives, estimation of incremental costs of biodiversity conservation, implement
action of the Environmental Protection Act (1997) and measurement of the
impacts of international trade agreements on environment and of the
environmental policy on trade competitiveness.

It is proposed that these studies be performed by IUCN Nepal, and
governmental agencies in collaboration with national and international institutions
to obtain sufficient insight into the cause and effect relationships between the
economy and the environment.

Provided by donors, multinational and UN agencies. Identification of which
environmental research areas are most vital to society is one of the basic steps for
efficient utilization of available resources. In this section, several specific areas are
outlined for in-depth research and analysis in order to design and implement cost effective measures for reducing natural resource scarcity and improving
environmental conditions. Box 6.1 provides six major research priorities suggested
for environmental policy integration in Nepal.

The inconsistency of changes in the share price of companies in the consumer goods industry sector with the Composite Stock Price Index is a unique phenomenon to study because companies in this sector are dominated by the mainboard. This research is important for assessing the company's stock price from the point of view of green good corporate governance, share ownership structure, environmental factors, and others as well as the formation of variable indicators for the External Assurance of Environmental Sustainability Report. The sample in this study were 26 companies in the consumer goods industry sector from 2015-2019. The analysis uses multiple linear regression methods for the valuation of stock prices and expert discussion for the formation of variable indicators. The results of regression analysis show that only the type of board and length of time on the stock exchange have a significant effect on stock prices. The results of the expert discussion show that there are several important indicators that companies must pay attention to for the sustainability of their business environment. Recommendations that can be given to companies are to regulate the components of corporate governance, regulate the company's ownership structure, and pay attention to the sustainability of the environment around the business. Recommendations for investors to be selective in choosing companies to invest in by taking into account various factors, especially good environmental sustainability. The development of a green assessment is not only on corporate governance and share prices, but can be carried out on all components to be analyzed.

Akuntansi emisi karbon di Indonesia dilaksanakan dengan tujuan untuk
mengurangi karbon akibat aktivitas industri. Hal tersebut sesuai dengan apa yang diamanatkan oleh Protokol Kyoto yang berusaha untuk menjaga suhu bumi agar tidak meningkat hingga 2o celcius dengan cara mengurangi karbon. Pelaksanaan akuntansi karbon di Indonesia sudah diterapkan oleh Kementrian Lingkungan Hidup melalui Indonesian National Carbon Accounting Sytem (INCAS) bagi sektor kehutanan akan tetapi bagi sektor industri belum ada mekanisme akuntansi yang jelas dalam melaksanakan akuntansi karbon sehingga pelaksanaanya bersifat sukarela dengan dilaporkan dalam berbagai macam versi. Pelaksanaan akuntansi emisi karbon dapat menggunakan PSAK yang mana PSAK merupakan standar umum yang digunakan dalam menyelenggarakan akuntansi di Indonesia. Strategi pelaksanaan akuntansi emisi karbon dapat meliputi perencanaan dalam undang undang, peraturan menteri, dan SOP perusahaan, pelaksanaan melalui program pengurangan karbon join crediting mechanism, evaluasi menggunakan pelaporan karbon yang merupakan output akuntansi emisi karbon dan pengawasan melalui audit operasi, audit kepatuhan dan audit keuangan. Dengan dilaksanakannya akuntansi emisi karbon berbasis standar akuntansi keuangan, kinerja keuangan dari program join crediting mechanism dapat diukur dengan mudah dan dikomunikasikan kepada pihak yang berkepentingan, selain itu akuntansi emisi karbon menjadi alat kontrol dan alat evaluasi manajemen dalam mencapai target pengurangan karbon, sehingga membantu perusahaan dalam mencapai tujuan sustainable development golas
(SDGs)

This study aims to test empirically the effect of complying with accounting rules, employee motivation and management morality on the tendency of accounting fraud with quantitative research methods. The object is the variable used in the study. The object of this research is the tendency of accounting fraud, obedience to accounting rules, employee motivation and management morality. The data collection technique used is through sending questionnaires to respondents. The data analysis technique used is quantitative data analysis technique using multiple linear regression analysis. The results of this study indicate that compliance with accounting rules and management morality has a significant negative effect on the tendency of accounting fraud, while employee motivation has no significant effect on the tendency of accounting fraud.

Environmental performance is a topic of concern of the increase in carbon emissions due to the greenhouse effect. Therefore, more and more efforts have been devoted to finding sustainable practices to reduce or even reverse degradation, one of which is green accounting. This study aims to develop dimensions and or indicators of environmental performance variables, green information systems, green purchasing, and green strategy. This research uses literature study to get the right dimensions and indicators to form a variable. The results showed that there were several variable indicators that initially did not have dimensions and were then given dimensions as a novelty. This study also modifies the indicators according to the needs of current research. The green trident that was developed is believed by researchers to be able to develop sustainable environmental performance. Recommendations are expected that the next research can use it in green accounting research. Future research is also expected to add dimensions or indicators so that the green accounting variable is more up-to-date and in accordance with the current state of the scientific revolution and phenomena.

Environmental performance is a topic of concern of the increase in carbon emissions due to the greenhouse effect. Therefore, more and more efforts have been devoted to finding sustainable practices to reduce or even reverse degradation, one of which is green accounting. This study aims to develop dimensions and or indicators of environmental performance variables, green information systems, green purchasing, and green strategy. This research uses literature study to get the right dimensions and indicators to form a variable. The results showed that there were several variable indicators that initially did not have dimensions and were then given dimensions as a novelty. This study also modifies the indicators according to the needs of current research. The green trident that was developed is believed by researchers to be able to develop sustainable environmental performance. Recommendations are expected that the next research can use it in green accounting research. Future research is also expected to add dimensions or indicators so that the green accounting variable is more up-to-date and in accordance with the current state of the scientific revolution and phenomena.

The phenomenon related to the decline in the stock index of companies in miscellaneous industry sectors is interesting because of the several methods commonly used by investors and researchers in assessing a company's share prices. The purpose of this study is to analyze the factors that influence share prices and create a new valuation model. Analysis using multiple linear regressions with dummy variables. A sample of twentynine companies in miscellaneous industrial sectors in 2020 with a purposive sampling technique. The results showed that market leadership and managerial ownership had a significant effect on share prices, while environmental sustainability disclosure, corporate social responsibility disclosure, and asymmetric information had no significant effect. Recommendations for the company are to maintain a market leadership position and disclose all of its activities both for environmental sustainability and social responsibility. The recommendation for investors is to consider environmental sustainability because it will be an important factor and should not be ignored by investors. The research model can be used to assess web-based share prices in miscellaneous industry sector companies in 2020 and the future.

In today’s world, advanced nations are enthusiastically performing environmental activities to capture the definitive attainment of financial advantage. Emerging and developing nations are also capturing them gradually. The adoption of environmental management systems and the application of environmental accounting practices are the key tools to meet the financial advantage through increasing the cost advantage. This paper examines the impact of the adoption of environmental management systems and the application of environmental accounting practices with an environmental cost advantage. We gather 268 responses from the respondents by the convenient sampling method and employ the Structural Equation Modelling (SEM) technique to find the effect. We use Smart PLS version 3.3. to conduct the analysis. We find robust evidence that the more the adoption of environment systems (e.g., Pollution-prevention, the innovation of technologies, early adoption of environmental issues), the higher ...