Corporate Social Responsibility as a Corporate Green Accounting Implementation

Prahara, Rahma Sandhi; A’yuni, Diah Syifaul

doi:10.31538/iijse.v3i2.1216

Cited by 3 publications

(4 citation statements)

References 2 publications

(2 reference statements)

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“…This agendaand goals was created to answer the demands of world leadership in overcoming poverty, inequality, and climate change in the form of concrete actions, zero hunger, good health and well being, quality education, clear energy, decent work and economic growth, innovation and infrastructure (Prahara & A'yuni, 2021); (Hayati, Neneng;Yulianto, Erwin, 2020).…”

Section: Review Of Literature Sustainable Financementioning

confidence: 99%

Islamic Green Banking At Bank Pembangunan Daerah In Indonesia

Rahmayati

Mujiatun

Sari

2022

iijse

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This research aims to prove the concept of Islamic Green Banking in the banking system in Indonesia, precisely at the Bank Pembangunan Daerah (BPD) bank and to proves that CSR, Green Accounting, Growth Financing, NPF, Liability on Green Banking have a simultaneous and partial test effect on Green Banking. The research method used is descriptive quantitative, using secondary data from the bank's Annual Report from 2015-2020 at PT. BPD Aceh Syariah, PT. BPD Sumatera Utara, PT. BPD Jambi, PT. BPD. Nagari, PT. BPD. Riau and Kepulauan Riau, PT. BPD Sumatera Selatan and Bangka Belitung. The results of the study prove that the Corporate Social Responsibility (CSR), Growth Financing, Green Accounting, NPF variable have an effect on Green Banking except for Liability variable which shown negative result on Green Banking and this study is that the application of Green Banking is a pattern that can be implemented by the BPD through digitizing online services.

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Section: Review Of Literature Sustainable Financementioning

confidence: 99%

Islamic Green Banking At Bank Pembangunan Daerah In Indonesia

Rahmayati

Mujiatun

Sari

2022

iijse

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“…The green accounting concept directs corporations to make business decisions based on benefits that not only lead to profit orientation, but also to the environment and society around the company. This means that every business decision taken must pay attention to and consider the impact that will occur on finances and the environment (Prahara & A'yuni, 2021) . The application of green accounting by companies still raises controversy among researchers because it involves several views on quantitative (environmental financial reports) and qualitative (environmental policies and documents), both national (gross domestic product and environmental regulations) and local data (Gonzalez & Mendoza, 2021 ) .…”

Section: Introductionmentioning

confidence: 99%

“…Another concept related to the environment in companies is corporate social responsibility. The role of corporations in supporting green accounting is the implementation of CSR (Prahara & A'yuni, 2021) . Green accounting emerged with the aim of providing quantitative and qualitative information about the company's environmental aspects (Gonzalez & Mendoza, 2021) .…”

Section: Introductionmentioning

confidence: 99%

“…To be useful in making economic decisions, the accounting information presented in financial reports must meet the requirements (Arum, 2019) . In practice, implementing an integrated green accounting process allows increasing the usefulness of accounting information for stakeholders in assessing and making economic and non-economic decisions that are more environmentally and socially friendly , so that multiple economic crises can be prevented and corrected (Prahara & A'yuni, 2021) .…”

Section: Introductionmentioning

confidence: 99%

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The Effect of Implementing Green Accounting and CSR Disclosures on the Quality of Financial Reporting With Institutional Ownership as a Moderation Variable

Dupa,

Hizazi,

Wahyudi

2023

MARGINAL

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The purpose of this study was to investigate the effects of incorporating green accounting and corporate social responsibility (CSR) disclosure on the quality of financial reporting, with a focus on the energy sector companies listed on the Indonesia Stock Exchange from 2019 to 2021. The researchers collected secondary data from the official website of the Indonesia Stock Exchange (www.idx.co.id) or the company websites using purposive sampling. To analyze the data, the researchers employed panel data regression analysis and moderating regression analysis. The results of the study showed that both green accounting and CSR disclosure had a significant impact on the quality of financial reporting. This suggests that companies that incorporate green accounting practices and disclose their CSR activities tend to have higher-quality financial reports. Furthermore, the study found that institutional ownership played a moderating role in the relationship between CSR disclosure and the quality of financial reporting. Specifically, companies with higher levels of institutional ownership showed a stronger relationship between CSR disclosure and financial reporting quality. This implies that institutional investors, who often have a long-term perspective and a focus on sustainability, may place more importance on CSR disclosure when evaluating the quality of financial reports. However, the study did not find any significant impact of institutional ownership on the relationship between green accounting and the quality of financial reporting. This suggests that institutional ownership does not play a significant role in strengthening the relationship between green accounting practices and financial reporting quality.

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Catalytic Effect of Green Human Resource Practices on Sustainable Development Goals: Can Individual Values Moderate an Empirical Validation in a Developing Economy?

et al. 2022

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Utilizing the framework of the theory of planned behavior, a new model has been extracted and validated empirically to explore the role of green human resource management (GHRM) practices in the attainment of the sustainable development goals (SDGs) among textile manufacturing firms. Therefore, this research study is the first attempt to empirically investigate the impact of green skills and employee green attitudes that may proffer a better explanation of the nature of the relationship between GHRM and the SDGs, proposing an inclusive re`search model on the effect of GHRM on the SDGs in the hi-tech manufacturing industry. Questionnaires were distributed to 465 textile firms; however, of those returned, only 197 surveys completed in all respects were used for further empirical investigation. PLS-SEM was used to analyze the data to assess the validity and reliability of the instrument. The outcomes of the study affirmed the theoretical model according to which GHRM has a positive association with employee green attitudes, employee skills, decent work, and sustainable consumption and production behavior. Employee green attitudes and decent work had a positive effect on sustainable consumption and production behavior. It is also beneficial to identify significant moderators to explain the processes and circumstances through which the attitudes of employees are transformed into the desired behaviors. Therefore, individual green values were taken as moderators in the study to assess how they impacted the relationship between GHRM and employee green attitudes, as well as that between employee green attitudes and sustainable consumption and production behavior. The results also revealed that an employee’s green attitude acted as a partial mediator between GHRM and decent work. Moreover, employee green attitudes and employee skills fully mediated between GHRM and sustainable consumption and production behavior.

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Corporate Social Responsibility as a Corporate Green Accounting Implementation

Cited by 3 publications

References 2 publications

Islamic Green Banking At Bank Pembangunan Daerah In Indonesia

Islamic Green Banking At Bank Pembangunan Daerah In Indonesia

The Effect of Implementing Green Accounting and CSR Disclosures on the Quality of Financial Reporting With Institutional Ownership as a Moderation Variable

Catalytic Effect of Green Human Resource Practices on Sustainable Development Goals: Can Individual Values Moderate an Empirical Validation in a Developing Economy?

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