Implementation of Green Accounting as a Corporate Strategy in Supporting the Sustainable Development Goals (SDGs)
DOI:
https://doi.org/10.62872/qv9qnv39Keywords:
green accounting, corporate strategy, sustainable development goals, sustainabilityAbstract
This study aims to analyze the implementation of green accounting as a corporate strategy to support the achievement of the Sustainable Development Goals (SDGs). The research method used is descriptive qualitative with data collection techniques through in-depth interviews, observation, and documentation in companies that have implemented sustainability reports. Data analysis was conducted using the Miles & Huberman model through data reduction, data presentation, and conclusion drawing. The results show that the implementation of green accounting in Indonesian companies is still partial and functions more as formal compliance than full integration into business strategy. Nevertheless, green accounting contributes significantly to the achievement of the SDGs, especially SDG 12 (Responsible Consumption and Production) and SDG 13 (Climate Action) through energy efficiency, waste management, and carbon emission reporting. The driving factors for the implementation of green accounting include regulations, investor pressure, and management awareness, while the obstacles faced are limited human resources, high investment costs, and the absence of standard operating procedures in Indonesia. This study confirms that green accounting can be a strategic instrument to support corporate sustainability and sustainable development.
Downloads
References
Adnyana, I. W. P., Adiputra, I. M. P., & Musmini, L. S. (2024). Pengaruh Green Accounting, Profitabilitas dan Corporate Social Responsibility terhadap Sustainable Development Goals dengan Ukuran Perusahaan sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur yang Terdaftar di BEI. Ekuitas: Jurnal Pendidikan Ekonomi, 12(2), 288–301. https://doi.org/10.23887/ekuitas.v12i2.86997
Bebbington, J., Laine, M., Larrinaga, C., & Michelon, G. (2023). Environmental Accounting in the European Accounting Review: A Reflection. European Accounting Review, 32(5), 1107–1128. https://doi.org/10.1080/09638180.2023.2254351
Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2022). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71–78. https://doi.org/10.1002/csr.2174
Eldrie George Talapessy, Hisar Pangaribuan, & Meidy Lieke Karundeng. (2025). Pengaruh Green Accounting terhadap Kinerja Perusahaan dengan Keunggulan Bersaing sebagai Variabel Mediasi: Penelitian. Jurnal Pengabdian Masyarakat Dan Riset Pendidikan, 3(4), 1007–1021. https://doi.org/10.31004/jerkin.v3i4.597
Gunawan, J. (2021). Corporate Social Responsibility in Indonesia: Why Is Environmental Disclosure the Least Disclosed Information in Annual and Sustainability Reports for Natural Products Industries in Indonesia? In S. O. Idowu (Ed.), Current Global Practices of Corporate Social Responsibility (pp. 711–743). Springer International Publishing. https://doi.org/10.1007/978-3-030-68386-3_34
Haerianti, Ima Sutria, Fitri Rahmadani, Husnul Khatima, & Dimi Putra Ramadhani. (2025). Peran Green Accounting Dalam Pengambilan Keputusan Keuangan Berkelanjutan: Studi Literatur. Jurnal Aktiva : Riset Akuntansi Dan Keuangan, 7(1), 10–24. https://doi.org/10.52005/aktiva.v7i1.288
Humanika, E., Trisusilo, A., & Setiawan, R. F. (2023). Peran BUMDE (Badan Usaha Milik Desa) dalam Pencapaian SDGS Desa. Agrifo : Jurnal Agribisnis Universitas Malikussaleh, 8(2), 101. https://doi.org/10.29103/ag.v8i2.14827
Kartika Wulandhari & Nera Marinda Machdar. (2024). Kontribusi Biaya Lingkungan, Green Accounting, CSR, dan Ukuran Perusahaan dalam Meningkatkan Profitabilitas Perusahaan. Jurnal Mutiara Ilmu Akuntansi, 3(1), 151–164. https://doi.org/10.55606/jumia.v3i1.3552
Karwowski, M., & Raulinajtys‐Grzybek, M. (2021). The application of corporate social responsibility ( CSR ) actions for mitigation of environmental, social, corporate governance ( ESG ) and reputational risk in integrated reports. Corporate Social Responsibility and Environmental Management, 28(4), 1270–1284. https://doi.org/10.1002/csr.2137
Kharisma Khairani & Ersi Sisdianto. (2024). Implementasi Akuntansi Lingkungan untuk Mewujudkan Manajemen Lingkungan yang Efektif. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1), 419–432. https://doi.org/10.61722/jemba.v2i1.651
Maama, H., & Appiah, K. O. (2019). Green accounting practices: Lesson from an emerging economy. Qualitative Research in Financial Markets, 11(4), 456–478. https://doi.org/10.1108/QRFM-02-2017-0013
Mensah, J. (2019). Sustainable development: Meaning, history, principles, pillars, and implications for human action: Literature review. Cogent Social Sciences, 5(1), 1653531. https://doi.org/10.1080/23311886.2019.1653531
Muhammad Irwan Firmansyah. (2025). Hubungan Antara Fungsi Biaya dan Keberlanjutan dalam Operasional Perusahaan. Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208, 1(3), 309–322. https://doi.org/10.62379/jakp.v1i3.242
Nurul Fahira Hi Muhamad Saleh, Meliana, & Zulkifli Abu. (2024). Pengaruh Penerapan Kinerja Lingkungan, Biaya Lingkungan, Pengungkapan Lingkungan dan Ukuran Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2018-2022. EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan, 12(1), 107–120. https://doi.org/10.30640/ekonomika45.v12i1.3502
Putri, A. A. (2024). Integritas Green Accounting, Tanggung Jawab Sosial, dan Profitabilitas: Menciptakan Nilai Berkelanjutan bagi Perusahaan. Ilmu Ekonomi Manajemen Dan Akuntansi, 5(2), 520–530. https://doi.org/10.37012/ileka.v5i2.2394
Qutbi, A. A., Sarjan, M., & Sjah, T. (2024). Dampak Perubahan Iklim terhadap Keanekaragaman Hayati dan Kesehatan Lingkungan. LAMBDA : Jurnal Ilmiah Pendidikan MIPA Dan Aplikasinya, 4(2), 113–119. https://doi.org/10.58218/lambda.v4i2.883
Sari, R., & Muslim, M. (2024). Corporate Transparency and Environmental Reporting: Trends and Benefits. Amkop Management Accounting Review (AMAR), 4(1), 1–18. https://doi.org/10.37531/amar.v4i1.1448
Syamsuddin, S., Nuriana, M. A., & Abbas, N. (2024). UMKM berbasis ekonomi hijau syariah: Menuju pembangunan berkelanjutan dengan dukungan lembaga filantropi Islam. Alkasb: Journal of Islamic Economics, 3(1), 1–18. https://doi.org/10.59005/alkasb.v3i1.262
Wulan Rama Wati & Ersi Sisdianto. (2024). Penerapan Akuntansi Lingkungan Dalam Mendukung Keberlanjutan Perusahaan. Jurnal Ilmiah Ekonomi, Manajemen, Bisnis dan Akuntansi, 2(1), 185–195. https://doi.org/10.61722/jemba.v2i1.606
Zuhri, S. (2022). Green accounting in Indonesia pathways to sustainable economic development. Journal of Economics and Business Letters, 2(1), 10–12. https://doi.org/10.55942/jebl.v2i1.282
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Ervina Waty (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
