Implementation of Green Accounting and Sustainability Performance Critical Reflections, Challenges and Opportunities
Abstract
The growing awareness of environmental issues and the pressing need for sustainable development have led to significant changes in the corporate world. Traditional accounting practices are increasingly seen as insufficient for addressing the broader impacts of business activities on the environment and society. This study analyses the implementation of green accounting and sustainability performance in the business and decision-making of corporate activities and promote sustainability. The study also highlights the critical reflections of green accounting. The study find that the development of green accounting reflects a growing recognition of the need to incorporate environmental considerations into business operations and decision-making that it will be crucial for organizations to adopt best practices and address the barriers to successful implementation and its impact on sustainability performance that the critical aspects of green accounting is its ability to improve a company's sustainability performance such as government policies and regulations, plays a crucial role in ensuring the successful implementation of green accounting and its impact on environmental preservation.
Copyright (c) 2024 Safri Haliding, Rosyada Haerunnisa, Kamaruddin Arsyad, Muhammad Rizky Prima Sakti, Sahabuddin Nanda
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Under the following terms of Creative Commons:
-
Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
-
NonCommercial — You may not use the material for commercial purposes.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
