Meutia, Inten and Syamsurijal, Syamsurijal (2020) The Effect of Environmental Management Accounting on Corporate Sustainability. Binus Business Review, 11 (1). pp. 43-49. ISSN 2476-9053
Preview |
Text
The Effect of Environmental.pdf Download (425kB) | Preview |
Abstract
The research aimed to examine the effect of Environmental Management Accounting (EMA) on corporate sustainability in mining, agriculture, construction and construction materials, energy, textile, and apparel companies in Indonesia from 2014-2018, it had 87 observations from 20 companies. EMA was measured by eco-efficiency energy. Meanwhile, corporate sustainability was measured by environmental and social factors. Content analysis was done to measure entity sustainability. The data were qualitative and quantitative in the form of annual reports and company sustainability reports based on the G4 of Global Reporting Initiative (GRI). The results show that there is a positive influence between EMA on corporate sustainability. The high value of the eco-efficiency of the companies indicates the low usage of energy. The low use of energy which certainly has a positive impact on environmental and social aspects as well as being a determining factor for corporate sustainability.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
| Depositing User: | Dr Inten Meutia |
| Date Deposited: | 17 Jul 2022 22:09 |
| Last Modified: | 17 Jul 2022 22:09 |
| URI: | http://repository.unsri.ac.id/id/eprint/73960 |
Actions (login required)
 |
View Item |