Dwi Ratmono and Rasid Mail and Nur Cahyonowati and Dyah N. A. Janie (2024) The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15. pp. 1-11.
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Abstract
The problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the impact of green accounting on the level of environmental performance and the impact of environmental performance on corporate social responsibility (CSR) disclosure. This study also tests the role of environmental performance as a mediating variable in the relationship between green accounting and CSR disclosure. The sample consists of 95 listed Indonesian firms during the period 2017–2021. The results show that the adoption of green accounting positively affects environmental performance (coefficient is 0.291 and p-value < 0.01). Meanwhile, environmental performance positively affects CSR disclosure with a coefficient of 0.296 and a p-value < 0.01. The empirical evidence also shows that environmental performance has a critical role as a mediating variable in the effect of green accounting on CSR disclosure.
| Item Type: | Article |
|---|---|
| Keyword: | Green accounting, environmental performance, corporate social responsibility, sustainability, legitimacy |
| Subjects: | G Geography. Anthropology. Recreation > GE Environmental Sciences > GE1-350 Environmental sciences > GE170-190 Environmental policy H Social Sciences > HF Commerce > HF1-6182 Commerce > HF5001-6182 Business > HF5601-5689 Accounting. Bookkeeping |
| Department: | FACULTY > Faculty of Business, Economics and Accounting |
| Depositing User: | ABDULLAH BIN SABUDIN - |
| Date Deposited: | 24 Feb 2025 11:58 |
| Last Modified: | 24 Feb 2025 11:58 |
| URI: | https://eprints.ums.edu.my/id/eprint/42901 |
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