Eco-efficiency and eco-innovation: strategy to improve sustainable environmental performance

Putri, Wika Harisa; Sari, Nuraini

doi:10.1088/1755-1315/245/1/012049

Cited by 8 publications

(11 citation statements)

References 3 publications

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“…According to (Putri & Sari, 2019) companies that implement green innovation and eco-efficiency will have good opportunities to achieve environmental performance by synergizing economic performance, where if both of these things go well it can increase the value of the company from stakeholder support and positive signals from investors. against the company.…”

Section: The Effect Of Green Innovation On Firm Valuementioning

confidence: 99%

“…The results of this study on the green innovation variable can have a positive effect on firm value according to research conducted by (Sezen & Çankaya, 2013) and (Zhang et al, 2020) However, the results of this study reject the hypothesis based on research conducted by (Agustia et al, 2019) which states that eco-efficiency proxies as a measurement tool for environmental management accounting can have a positive effect on firm value and moderate the relationship of green innovation to firm value which underlies the legitimacy theory because eco-efficiency functions as a management controller to reduce the company's impact on the company's operational environment. Research conducted by (Putri & Sari, 2019) obtained the results that the application of green innovation and ecoefficiency can affect the value of the company due to the support and positive signals from investors. The results of this study are in line with research conducted by (Damas et al, 2021) which obtained the results of a negative influence between eco-efficiency proxies on firm value.…”

Section: The Role Of Environmental Management Accounting In Moderatin...mentioning

confidence: 99%

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The Moderating Role of Environmental Management Accounting on Firm Value

Wicaksono¹,

Tarisa

2022

j. akunt n.a.

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In this study, the authors are interested in examining how the influence of Sustainability Performance, External Assurance and Green Innovation on Firm Value with Environmental Management Accounting as a Moderating Variable. This study uses a population of all companies listed on the Indonesia Stock Exchange from 2015 to 2020 which found 138 samples, according to the criteria needed in this study there were only 23 companies that were sampled for 2015 to 2020. This study used regression analysis. multiple linear with the results of research that Sustainability Performance has a positive effect on firm value, external guarantees have no effect on firm value and green innovation has a positive effect on firm value. For the moderating variable, Environmental Management Accounting can only strengthen the positive influence of Sustainability Performance on Company Value and weaken the positive influence of Green Innovation on Corporate Value.

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Section: The Effect Of Green Innovation On Firm Valuementioning

confidence: 99%

Section: The Role Of Environmental Management Accounting In Moderatin...mentioning

confidence: 99%

The Moderating Role of Environmental Management Accounting on Firm Value

Wicaksono¹,

Tarisa

2022

j. akunt n.a.

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“…In other rules, based on Law Number 23 years 1997, AEMP is a program of evaluating the efforts of business or activity accountability in controlling environmental pollution or damage and the management of hazardous and toxic materials [8]. AEMP (Program for evaluating the performance of a company in environmental management) is an evaluation program for efforts to be responsible for businesses and or activities in controlling environmental pollution and/or damage as well as the management of hazardous and toxic waste that is directly related to the mechanism and criteria regulated in the Regulation Minister of Environment Number 6 of 2013 [4].…”

Section: Literature Reviewmentioning

confidence: 99%

“…But it is not be used as a basis for assessing that the company has been working efficiently, especially in the running production that prioritizes environmental aspects [3]. Therefore, we need a method to identify which positioned of the company in applying concept of sustainability development which can be evaluated using eco efficiency calculations and quality analysis to review the differences of the results obtained for the existence of a policy [4].…”

Section: Introductionmentioning

confidence: 99%

Analysis of Eco-Efficiency Application to Achieve Sustainable Development

Sari¹,

Wahyuni²,

Ekasari³

2021

Proceedings of 2nd Annual Management, Business and Economic Conference (AMBEC 2020)

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This research aimed to describe the application of eco-efficiency analysis. The data analysis methods used were screening method, assessment method, cost analysis method and decisionmaking analysis method. The results of this study were the object had applied an eco-efficiency concept. The calculation of eco-efficiency ratio and eco efficiency index's results that there were fluctuation value in several periods, it were caused the differences in treatment and policy that was occurred in related years. Besides performing calculations, qualitative step was taken to determine the company's position in keeping environmental management and it was indicate that the company had carried out procedures related to environmental and linear management processes with a series of procedures eco efficiency concept.

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“…ESCAP defined eco-efficiency as a key element of fundamentally changing societies' resource production and consumption and measuring green growth progress in 2009. ESCAP also addressed eco-efficiency indicators (EEI) and is particularly envisioned to respond to different sustainability challenges to attain economic and ecological goals [8][9][10][11][12][13]. This paper presents a relational equation for EEI that can be used in the business sector.…”

Section: Introductionmentioning

confidence: 99%

Comparison of Product Sustainability of Conventional and Low-Carbon Apples in Korea

Ik¹,

Song

Jeon

2020

Sustainability

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Apple is Korea’s most representative fruit. This study calculated absolute and relative product sustainability through environmental and cost assessments on apples by cultivation farming. The ISO 14040 life cycle assessment (LCA) methodology was used as a method of environmental assessment. Primary data for one year, 2018, were collected for the environmental assessment of conventional and low-carbon farming. The eco-points of apples cultivated by conventional and low-carbon farming using the LCA 2.07 × 10−3 and 1.17 × 10−3, respectively. The environmental impact of conventional apples was 78% higher than that of low-carbon apples. Cost assessment results show that every 1 kg of conventional and low-carbon apples costs USD 1.93 and USD 3.17, respectively, and their profits were USD 0.20 and USD 1.00, respectively. The total cost of conventional apples was lower than that of low-carbon apples, but its profit was one-fifth that of low-carbon apples. The UN Economic and Social Commission for Asia and the Pacific (UN ESCAP)’s eco-efficiency method was used to calculate absolute sustainability, and the concept of factor X was introduced to evaluate relative sustainability. Absolute sustainability for conventional and low-carbon apples was 96.01 (USD/eco-point) and 853.03 (USD/eco-point), respectively. Low-carbon apples’ relative sustainability was computed in factor 8.89. Finally, if all farms that grow conventional apples shift to cultivating low-carbon apples, they can save 58,111 tons of carbon dioxide. This amount is at least 3.4% of the nation’s greenhouse gas reduction in the agricultural and livestock sectors. This study provides a clear reason for the agricultural sector to shift its cultivation method from conventional to eco-friendly farming, including low-carbon farming.

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Eco-efficiency and eco-innovation: strategy to improve sustainable environmental performance

Cited by 8 publications

References 3 publications

The Moderating Role of Environmental Management Accounting on Firm Value

The Moderating Role of Environmental Management Accounting on Firm Value

Analysis of Eco-Efficiency Application to Achieve Sustainable Development

Comparison of Product Sustainability of Conventional and Low-Carbon Apples in Korea

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