Environmental Accounting Research Articles

Analysing FDI inflow effects on CO2 emissions: a comparative study of OECD and BRICS nations with PHH and PHE models

Purpose The purpose of this study is to explore the correlation between foreign direct investment (FDI) and carbon dioxide (CO2) emissions in emerging economies, with a particular emphasis on Brazil, Russia, India, China and South Africa (BRICS) countries along with 10 the Organization for Economic Cooperation and Development nations. Design/methodology/approach This study uses quantitative research methods and econometric analysis to investigate the relationship between FDI inflows and CO2 emissions in selected countries. Specifically, the research concentrates on assessing the impact of FDI on CO2 emissions within the BRICS countries. By examining data spanning from 2000 to 2003, the study aims to shed light on the interaction between economic integration and environmental sustainability dynamics on a global scale. Findings The results of this study highlight notable contributors to CO2 emissions within the BRICS countries, identifying Switzerland, Denmark and the UK as significant sources. These findings support the notion of a pollution haven, underscoring the influence of FDI in moulding environmental outcomes in developing economies. Research limitations/implications Drawing from the study’s outcomes, suggestions are put forth to foster sustainable development strategies. It is recommended that BRICS nations prioritize the attraction of environmentally aware FDI to bolster efforts aimed at mitigating environmental harm. Originality/value This study adds to the ongoing discussion surrounding sustainable development by offering a concentrated analysis of how FDI influences CO2 emissions within BRICS countries. Its novelty lies in questioning traditional assumptions about environmental accountability and emphasizing the necessity for cooperative endeavours between emerging and developed economies to effectively tackle global environmental issues.

Optimizing environmental costs and economic benefits in new energy vehicle production: A case study of FAW Hongqi in China

This study focuses on the environmental cost accounting and economic benefit optimization of China’s FAW Hongqi New Energy Vehicle manufacturing enterprise under uncertain conditions, within the context of the emission permit system This study calculates the pollution situation throughout the manufacturing and production process of FAW Hongqi new energy vehicles, and constructs a multi-level environmental cost evaluation system for FAW Hongqi new energy vehicle manufacturing projects. Through the interval fuzzy model of FAW Hongqi new energy vehicle manufacturing projects, the maximum economic benefits of the enterprise are simulated. The research results indicate that the pollution emissions of enterprises are mainly concentrated in the three processes of welding, painting, and final assembly. Enterprises use their own exhaust gas and wastewater treatment devices to meet the standards for pollution emissions. At the same time, solid waste generated during the automobile manufacturing process is handed over to third-party companies for treatment. Secondly, based on the accounting results of enterprise pollution source intensity and a multi-layer environmental cost evaluation system, the environmental costs of enterprises are accounted for, and the environmental costs are represented in interval form to reduce uncertainty in the accounting process. According to the accounting results of enterprise environmental costs, the main environmental costs of enterprises are environmental remediation costs caused by normal pollution discharge and purchase costs of environmental protection facilities. Pollutant emission taxes and routine environmental monitoring costs are relatively low. Enterprises can adopt more scientific solutions from the aspects of environmental remediation and environmental protection facilities to reduce environmental costs. After optimization by the fuzzy interval uncertainty optimization model, the economic benefits of the FAW Hongqi new energy vehicle manufacturing project were [101,254.71, 6278.5413] million yuan. Compared with the interval uncertainty optimization model, the lower bound of economic benefits increased by 57.68%, and the upper bound decreased by 12.08%, shortening the results of the economic benefits interval. Clarify the current environmental pollution situation of FAW Hongqi’s new energy vehicle manufacturing enterprise, provide data support for sustainable development of the enterprise, and provide reasonable decision-making space for enterprise decision-makers.

AKUNTANSI MANAJEMEN LINGKUNGAN, INOVASI HIJAU, DAN DAMPAKNYA TERHADAP KINERJA MANAJERIAL

Purpose: The study aims to explain how the application of environmental management accounting and green innovation affects managerial performance in manufacturing companies listed in the BEI in 2021. Methodology/approach: Research methods using explanatory methods. Of the 198 manufacturing companies sampled using purposive sampling, 60 companies obtained samples. Findings: Research results show that environmental management accounting has no impact on managerial performance, and product innovation has an impact on management performance. Environmental management accounting has no impact because some companies charge relatively small environmental costs. But in a descriptive analysis test on the mean value, it yields a minus value, which means that the accounting company's operating cash flow value in 2020 is smaller than in 2021, thus yielding a minus. Practical implications: This is because, at the time of the COVID pandemic, the results were in line with the triple bottom line theory, which measures the performance of a company in a comprehensive way by focusing on profit-making, social concerns, and environmental conservation. Originality/value: In Stakeholder Theory, companies determine and determine environmental management strategies and accounting that are able to maintain the interests of stakeholders, which later stakeholders can contribute to the company to improve company performance and value in the future. Green Innovation can also improve managerial performance by applying new technologies (hardware or software) related to production processes that will lead to energy efficiency, pollution reduction, waste recycling, environmentally friendly design and environmental management within the company

The scientific literature on coralligenous habitat and fishing impacts

Among marine habitats, the coralligenous represents one of the most important biodiversity hotspots, also playing an important role in the carbon cycle. Coralligenous is a biogenic habitat of the circalittoral zone formed by calcareous structures built by crustose coralline algae and other assemblages of calcifying organisms. Due to its structural complexity, it is also considered one of the most vulnerable marine habitats, very sensitive to environmental changes, such as climate change, and to other anthropogenic impacts such as fishing activities. Trawling is the most harmful fishing method that is causing the degradation of large areas of coralligenous reef concretions. Small-scale and sport fishing can also cause damage to the most sensitive organisms of the coralligenous habitat that can be damaged or removed by fishing gear, both during the fishing activity and in the case of the involuntary abandonment of stranded or damaged fishing nets, also known as “ghost nets”. In this study, the global scientific literature on coralligenous habitat was explored, with a particular focus on human impacts and fishing activities. The analysis was carried out using the VOSviewer software, generating network maps based on literature data retrieved from the Scopus database. The results show that the scientific literature is mainly concentrated in Italy, proving the important contribution provided by the Italian research on the topic. The results also highlight a research gap in the application of environmental accounting methods to quantify and value natural capital and ecosystem services associated to the coralligenous habitat, and their loss due to human impacts.

Impact of Green Intellectual Capital and Environmental Management Accounting on Sustainable Performance: The Moderating Role of Stakeholder Pressure

This study investigates the impact of green intellectual capital—specifically, green relational capital (GRC), green human capital (GHC), and green structural capital (GSC)—on the sustainable performance of firms in Pakistan. It further examines the mediating role of environmental management accounting (EMA) in the relationship between green intellectual capital and sustainable performance, while also exploring stakeholder pressure as a moderator in this relationship. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS v.4.0.0 software. The findings reveal that while GHC and GRC show positive but insignificant relationships with sustainable performance, GSC has a significant positive impact. EMA is found to have a significant positive relationship with sustainable performance and serves as a significant mediator between GHC and sustainable performance, as well as between GRC and sustainable performance. However, EMA’s mediating effect on the relationship between GSC, and sustainable performance is insignificant. Additionally, stakeholder pressure significantly moderates the relationship between EMA and sustainable performance. The study offers valuable insights for scholars and industry professionals seeking to enhance sustainability performance and achieve a competitive advantage in the industry.

Relationship of lead (pb) content in hair, body mass index, and social environment with anemia in adolescent girls in Gorontalo city

The objective of this study is to analyze the relationship between lead levels, body mass index, and social environment with the incidence of anemia in adolescent girls, both individually and simultaneously. The study aims to maintain a balanced and objective approach, avoiding biased language and employing precise word choice. The language used is formal and clear, with a logical structure and causal connections between statements. The text adheres to conventional academic structure and formatting, including consistent citation and footnote style. No changes in content have been made, and technical term abbreviations have been explained when first used. The research data was collected using digital measuring instruments and questionnaires and then analyzed univariately and bivariately. The study results indicate that lead (Pb) levels in hair, body mass index (BMI), and social environment are significantly related to the incidence of anemia in adolescent girls, both partially and simultaneously. Specifically, lead levels in hair have a negative correlation with the incidence of anemia in adolescent girls. As lead levels in hair increase, hemoglobin values decrease, and the level of anemia in adolescent girls falls into the severe anemia category. However, it is worth noting that BMI and social environment are positively correlated with anemia in adolescent girls. This means that higher BMI and a better social environment are associated with higher hemoglobin levels in the blood, resulting in a lower prevalence of anemia in adolescent girls. Additionally, all three independent variables are related to the dependent variable by 32.60%. This study found that lead levels in hair, BMI, and social environment account for 32.60% of anemia in young women. The remaining 67.40% is attributed to other variables not included in this study.

Factors Affecting Social And Environmental Accounting Reviewed On Accounting Students' Academic Fraud From The Fraud Hexagon Perspective

Factors Affecting Social And Environmental Accounting Reviewed On Accounting Students' Academic Fraud From The Fraud Hexagon Perspective

Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan: Systematic Literature Review

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.

Supplier–buyer (in)congruence in environmental management accounting for sustainable development in the context of Japan

AbstractThis study provides a comprehensive perspective on the integration of Environmental Management Accounting (EMA) in translating environmental management strategies into corporate outcomes, both at the firm and supply chain levels. Grounded in legitimacy theory and agency theory, we introduce a conceptual framework to comprehensively investigate the impact of EMA implementation on corporate environmental performance (CEP) and corporate financial performance (CFP). Additionally, by considering the dynamics of supplier–buyer relationships, this research delves into the influence of supplier–buyer alignment in EMA on corporate performance, encompassing CEP and CFP within a supply network. To collect empirical data, we partnered with two prominent information firms in Japan, Toyo Keizai Inc. and., Nikkei Inc and gathered EMA data from chief financial officers of publicly listed companies spanning multiple industries in Japan. We manually paired these public firms with their business partners, including industry buyers and suppliers, to establish focal firm‐business partner pairs. Our findings indicate a positive correlation between the extent of EMA implementation and both CEP and CFP. Furthermore, we observe that board gender diversity enhances the relationship between EMA implementation and CFP, while it exerts no influence on the connection between EMA implementation and CEP. Lastly, our study reveals that supplier–buyer congruence in EMA implementation yields positive effects on the performance of focal firms operating within a supply chain network.

The Impact of Environmental Management Accounting on Sustainable Business Outcomes: Quantitative Evidence from Multinational Corporations

Introduction: This research examines the impact of Environmental Management Accounting (EMA) on sustainable business outcomes in multinational companies. There is a knowledge gap regarding the specific influence of EMA on various sustainability performance indicators. Research Methods: This study uses quantitative methods by analysing data from 50 multinational companies listed on the stock exchange during the period 2018-2023. Results: The results show that the implementation of EMA has a positive and significant impact on energy efficiency and carbon emission reduction, but has no significant impact on green product innovation. Companies that integrate EMA into their operations show a 15% increase in energy efficiency and a 10% decrease in carbon emissions compared to companies that do not implement EMA. There is no strong evidence that EMA significantly drives green product innovation. Conclusion: These findings suggest that EMA can be an effective tool for multinational companies to improve sustainability performance through more efficient resource management and reduced environmental impacts.

The impact of managers' attitudes towards environmental management accounting and green competitive advantage in Vietnam manufacturers

Environmental management accounting (EMA) has positive support for providing information for green competitive advantage. Based on upper echelons theory (UET), this study examines the impact of upper managers' attitudes towards the environment regarding the choice of green production strategy, EMA implementation, and green competitive advantage (GCA). The moderating role of regulatory pressure (RP) in some relationships is also investigated. This study, conducted in Vietnam, features a data set of 234 medium and large manufacturers. The sample is restricted to medium and large firms only, as these possess sufficient financial resources to operate independent marketing and management accounting functions. Partial Least Squares Structural Equation Modeling (PLS-SEM) is used to test hypotheses. We found that it has a significant positive and direct effect of attitude towards the environment on choosing a green production strategy and the implementation of EMA, thereby achieving a green competitive advantage. We also find that regulatory pressures have a moderator role and are positive in some relationships. This study applied UET in the management accounting field and presented the significance of the compatibility between upper managers’ attitudes towards the environment, strategies, and EMA implementation that would improve the long-term competitive advantage of the organizations.

Revolutionizing Environmental Accountability through Corporate Practices

This study explores the application of environmental accounting as a strategy for addressing environmental impacts and enhancing corporate social responsibility (CSR) at CV. Royal Super Feed. Despite providing local employment, the company faces challenges such as industrial waste pollution impacting the surrounding community and ecosystem. Through qualitative methods including observations, interviews, and documentation analysis, the research examines environmental accounting practices and corporate policies aimed at mitigating environmental damage and promoting sustainability. Findings highlight significant environmental costs related to waste management and CSR programs focused on community welfare and environmental development. The study underscores the importance of environmental accounting in monitoring resource use, assessing impacts, and fostering sustainable business practices, offering insights for companies aiming to integrate environmental concerns into their operational frameworks effectively. Highlights: Tracks resource use, assesses impacts. Enhances community welfare, environmental development. Insights from observations, interviews aid understanding. Keywords: Environmental accounting, CSR, industrial waste pollution, sustainability, qualitative research

Environmental accounting as a strategy in business management

This research aims to analyze the implementation of environmental accounting as a strategy in business management, the approach to which involves several steps, from raising awareness and commitment among top management to integrating environmental data into accounting systems and training employees. Strategy in business management is fundamental, as it provides clear direction, efficient allocation of resources and adaptation to market changes, as well as strengthening competitiveness and corporate reputation. In addition, the development of this research is justified because it contributes to the body of literature that already exists. Another relevant point is to understand that the methodology used for this research is characterized by a bibliographic and qualitative aspect, in which more than 20 works were selected. The results of this research show that environmental accounting plays an essential role in making decisions by identifying environmental costs and benefits, assessing risks, planning sustainability strategies and improving operational efficiency, as well as promoting sustainable practices. It also helps with regulatory compliance and innovation, providing a basis for informed and strategic decisions.

THE INFLUENCE OF ENVIRONMENTAL ACCOUNTING KNOWLEDGE, ENVIRONMENTAL SENSITIVITY, AND CSR KNOWLEDGE ON ACCOUNTING STUDENTS ENVIRONMENTAL SUSTAINABILITY BEHAVIOR

This study aims to determine how the influence of environmental accounting knowledge (EAK), environmental sensitivity (ES) and corporate social responsibility knowledge (CSR-K) on the pro-environmental behavior of accounting students. Given that accounting has an important role in environmental management and how to implement CSR practices in the face of increasingly crucial environmental issues. Quantitative research approach using multiple linear regression analysis with a sample of accounting students at UTM based on purposive sampling technique. The results showed that EAK has no significant influence on pro-environmental behavior in accounting students. Meanwhile, ES and CSR-K have a significant influence on pro-environmental behavior in accounting students. This shows that environmental accounting knowledge has not been able to encourage sustainable behavior, environmental sensitivity factors and CSR knowledge play an important role in encouraging sustainable behavior. Therefore, it is important to increase environmental awareness, detailed understanding of environmental accounting and CSR in the education curriculum as a provision for students to enter the world of accountants or business.

Credit risk management: An imperative for profitability of Centenary Bank Kabale Branch

Purpose: This study focuses on establishing the effect of credit risk management on the profitability of the Centenary Bank Kabale Branch. Credit Risk Management was operationalized as credit risk identification, risk assessment, and risk control, while profitability was operationalized as Return on Equity, Return on Assets, and Non-Performing Loans. Research methodology: The study population comprised of 140 respondents. A sample size of 103 respondents was obtained using the Krejcie and Morgan 1970 table for sample determination. This study adopted a mixed method approach. Quantitative data were collected using Self-Administered Questionnaires and analyzed using Pearson’s linear correlation coefficient. Qualitative data were collected through in-depth interviews and analyzed using content analysis. Results: The findings indicate that the majority of the respondents were male, aged 31–40 years, and bachelor’s degree holders. Risk identification (r=0.882), risk assessment (r=0.776), and risk controls (r=0.829) have a significant positive relationship with profitability at the central bank. Limitations: The limitations include bias from the respondents and the study being conducted in only one branch, making generalization difficult. Contribution: These investigations have informed Centenary Bank managers of the importance of credit risk identification, risk assessment, and risk control. Managers should focus on mitigation measures to reduce risks, create a credit risk assessment team to evaluate risks, establish strategies, and prioritize risk management practices by implementing policies in place. The findings contribute to the literature on credit risk management in terms of the central bank. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after a pandemic.

Research on the Impact of Environmental Regulation and Environmental Accountability on Public Satisfaction with Environmental Governance

Research on the Impact of Environmental Regulation and Environmental Accountability on Public Satisfaction with Environmental Governance

A comparative analysis before and after pandemic on environmental accounting public hospital

Purpose: This study conducted a comparative analysis of the application of environmental accounting in hospitals before, during, and after the pandemic. Research methodology: This qualitative study used a comparative analytical approach. The data used in the research are primary data from interviews with three informants directly involved and secondary data from relevant financial information at the Regional Public Hospital. Mohamad Soewandhie, Surabaya. Results: The COVID-19 pandemic has impacted hospital environmental accounting. Hospitals commonly charge environmental costs for managing solid, liquid, and gaseous waste. The pandemic has increased hospital waste processing expenditure for these three classes. The growth in hospital waste and vendor waste processing costs due to increased demand, since hospitals cannot yet process their waste, are the main causes of the cost increase. Once the outbreak ended, hospitals could control the costs. Limitations: Financial data from the hospital was simply an illustration because it had to be integrated with the Surabaya City Government's financial reports and was not published. Contribution: It can be seen that it is important for hospitals to be able to budget environmental costs more seriously as a preventive measure if similar problems like the pandemic or other forces significantly occur in the future. Novelty: Previous similar research only studied how environmental accounting is implemented in a hospital and did not compare its implementation before, during, and after the pandemic.

Role of Environmental Accounting in Promoting Sustainable Business Practices A Case Study of Turkana County, Kenya

Role of Environmental Accounting in Promoting Sustainable Business Practices A Case Study of Turkana County, Kenya

Dynamic capabilities for a "circular accounting" and material flows in a circular economy

Tools as material flows cost accounting contribute to the introduction of the circular economy in companies, but praxis of these tools adapted to circular environments are scarce and the lack of accounting references makes its application difficult, particularly in SMEs. In addition, the circular economy requires of specific dynamic capabilities for environmental accounting practices to reflect the different alternatives for closing materials, stocks, and resources loops. To address the dimensioning of circular flows and their relative costs, this study offers a simplified application at a small scale of material flows cost accounting methodology based on the results of an agri-food case study in Spain using a dual approach, Ultimately, the accounting implications derived from the introduction of circular models are defined in this study to analyze firms' specific circular accounting capabilities applied by small companies to less complex processes than those usually studied in the previous literature.

A Study On Influence of Green Accounting On CSR Activities of the Company-Managers Perspective

The study is mainly concerned with investigating the influence of Green Accounting on the CSR activities of the company from the view point of Managers. Green accounting or environmental accounting is mainly concerned with managing and measuring the impact of environmental activities. This has been increasingly emerging in the recent years as a part of corporate sustainability efforts of the organisation. This study mainly analyses the awareness level of managers towards green accounting, effectiveness of green accounting in promoting Corporate Social responsibility initiatives and also examines the challenges of integrating green accounting on CSR activities of the organisation. In this era of undue importance given to organisations sustainability, understanding the influence of Green Accounting on CSR activities from manager’s perspective becomes crucial.