The Role of Sustainability Accounting: Environmental, Social and Economic Accountability
Article Sidebar
Main Article Content
Abstract
The aim of this study to get empirical evidence about how the role of sustainability accounting is seen from the accountant's point of view on its social, environmental and economic accountability, then how is the readiness of academics, accountants, stakeholders in achieving the implementation of design guidelines for measuring, recording, reporting and presenting sustainability accounting. With proper design, measurement and application, it is hoped that the implementation of sustainable accounting and sustainable reporting will have a significant positive impact on the development of accounting both as a science and as an engineering technology. The second is the accounting profession or accounting graduates in job development or professions. Third, increasing the strategic role of accounting information in business, economic, political, social, legal. The method in this study was to use quantitative and qualitative methods with purposive sampling and multiple regression methods, where the determination of the sample used several criteria, namely accounting lecturers and accountants in Riau Province, then there were 142 accounting lecturers and accountants who were included in this category. The results of the study show the influence of the role of sustainability accounting on accountability in environmental aspects and reporting of sustainability accounting information while in the economic and social aspects there is no influence on the role of sustainability accounting.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
Alamillos, RR, & de Mariz, F. (2022). How Can European Regulations on ESG Impact Business Globally? Journal of Risk and Financial Management, 15(7). https://doi.org/10.3390/jrfm15070291.
Bichta, C. (2003). Corporate Social Responsibility A Role in Government Policy and Regulation? In The University of Bath (p. 100). academia. edu. http://lowcarbonworks.org.uk/management/cri/pubpdf/Research_Reports/16_Bichta.pdf.
Calabrese, A., Costa, R., Levialdi Ghiron, N., Tiburzi, L., & Villazon Montalvan, RA (2022). Is the private sector becoming cleaner? Assessing the firms' contribution to the 2030 Agenda. Journal of Cleaner Production, 363. https://doi.org/10.1016/j.jclepro.2022.132324.
Dietz, T., & Rosa, EA (1994). Rethinking the environmental impacts of population. Human Ecology Review, 1(2), 277–300. https://www.jstor.org/stable/24706840.
Elkington, J. (1998). Accounting for the Triple Bottom Line. Measuring Business Excellence, 2(3), 18–22. https://doi.org/10.1108/eb025539.
Evgenevic, PA (2021). Sustainable Development Goals Implementation: Evidence from Russian Mining Companies. dspace.spbu.ru. https://dspace.spbu.ru/bitstream/11701/31215/1/Pliasunov_Master_Thesis_MiM19.pdf.
Fortes, AFC, Carvalho, M., & da Silva, JAM (2018). Environmental impact and cost allocation for a dual product heat pump. Energy Conversion and Management, 173, 763–772. https://doi.org/10.1016/j.enconman.2018.07.100.
Gray, R., & Bebbington, J. (2000). Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting? Advances in Environmental Accounting and Management, 1, 1–44. https://doi.org/10.1016/S1479-3598(00)01004-9.
Hamilton, K. (2021). Accounting for Sustainability. In Approaches to Sustainable Development. books.google.com. https://doi.org/10.4324/9781315859156-4.
Kumar, A., Connell, J., & Bhattacharyya, A. (2021). Co-opetition for corporate social responsibility and sustainability: drivers and success factors. Sustainability Accounting, Management and Policy Journal, 12(6), 1208–1238. https://doi.org/10.1108/SAMPJ-03-2020-0063.
Liu, J. (2022). The impact of the environmental protection law issued in 2015 on different types of polluters. Energy Reports, 8, 398–407. https://doi.org/10.1016/j.egyr.2022.10.202.
Mikkelsen, B. (2012). Methods for Development Work and Research: A New Guide for Practitioners. In Methods for Development Work and Research: A New Guide for Practitioners. books.google.com. https://doi.org/10.4135/9788132108566.
Moorthy, K., & Yacob, P. (2013). Green Accounting: Cost Measures. Open Journal of Accounting, 02(01), 4–7. https://doi.org/10.4236/ojacct.2013.21002.
Murray, K. (2019). Sustainability Reporting---Beyond TBL. researchgate. net. https://www.researchgate.net/profile/Keith-Murray-4/publication/333480729_Sustainability_Reporting---_Beyond_TBL/links/5d6d3225299bf1808d60f5f1/Sustainability-Reporting---Beyond-TBL.pdf.
Novie Susanti Suseno. (2018). Environmental Management Accounting and its Impact on Product Innovation. Journal of Calibration, 16(2), 23–29. https://doi.org/10.33364/calibration/v.16-2.527.
Pujiningsih, S. (2014). Economic Globalization: Higher Education Corporatization (The Role of Accounting in Habermas' Critical Theory Review). Dynamics of Accounting, Finance and Banking, 3(1), 1–9. https://unisbank.ac.id/ojs/index.php/fe9/article/view/2873.
Ransom, C. (n.d.). Council for Inclusive Capitalism: Greenwashing Dangers. In sevenpillarsinstitute.org. https://sevenpillarsinstitute.org/council-for-inclusive-capitalism-greenwashing-dangers.
Ruiz-Blanco, S., Romero, S., & Fernandez-Feijoo, B. (2022). Green, blue or black, but washing–What company characteristics determine greenwashing? Environment, Development and Sustainability, 24(3), 4024–4045. https://doi.org/10.1007/s10668-021-01602-x.
Scott, D., Hall, CM, & Gössling, S. (2012). Tourism and Climate Change: Impacts, adaptation and mitigation. In Tourism and Climate Change: Impacts, Ada.ptation and Mitigation. taylorfrancis.com. https://doi.org/10.4324/9780203127490.
Sebayang, MM, Maksum, A., Bukit, R., & Fachrudin, KA (2021). Integrated Reporting, Does It Really Matters? scitepress.org. https://www.scitepress.org/Papers/2019/93081/93081.pdf.
Setiawan, B., Afin, R., Wikurendra, EA, Nathan, RJ, & Fekete-Farkas, M. (2022). Covid-19 pandemic, asset prices, risks, and their convergence: A survey of Islamic and G7 stock market, and alternative assets. In Borsa Istanbul Review (Vol. 22). Borsa Istanbul Anonymous Sirketi. https://doi.org/10.1016/j.bir.2022.11.011.
Siregar, IF, Rasyad, R., & Onasis, D. (2022). Social Accounting: Recognition, Measurement, and Reporting of External Financial Statements in Mining Companies in Indonesia. 0761.
Siregar, IF, Rasyad, R., & Zaharman, Z. (2019). ANALYSIS OF ACCOUNTING AND ACCOUNTING CONTRIBUTIONS TO THE DEVELOPMENT AND DISCLOSURE OF SUSTAINABLE REPORTING. Journal of Competitive Accounting, 2(2). https://doi.org/10.35446/akunansikompetif.v2i2.342.
Sriyanti, D. (2020). Analysis of the Principles of Content and Disclosure Quality of Corporate Sustainability Reports Based on the GRI Standards Guidelines. THESIS-2019. http://repository.trisakti.ac.id/usaktiana/index.php/home/detail/detail_koleksi/2/SKR/2012/00000000000000097884/0.
Vogel, D. (2002). Globalization and Environmental Reform: The Ecological Modernization of the Global Economy by Arthur PJ Mol . In Political Science Quarterly (Vol. 117, Issue 4). books.google.com. https://doi.org/10.2307/798155.
Yu, EP yi, Luu, B. Van, & Chen, CH (2020). Greenwashing in environmental, social and governance disclosures. Research in International Business and Finance, 52. https://doi.org/10.1016/j.ribaf.2020.101192.