GREEN ACCOUNTING AN EMPIRICAL STUDY ON ENVIRONMENTAL MANAGEMENT PRACTICES
Kata Kunci:
Green accounting, environmental management, corporate governance, transparency, financial performance, environmental reporting, digital platforms, standardized reporting guidelinesAbstrak
Green accounting, which incorporates environmental costs into the financial practices of organizations, is critical for effective environmental management and decision-making. This empirical study investigates the environmental management practices of companies, particularly focusing on the role of green accounting in enhancing corporate governance, transparency, and financial performance. The study reveals that companies engaging in comprehensive green accounting practices not only improve their environmental performance but also achieve better financial outcomes. Additionally, the study underscores the importance of voluntary environmental reporting and the growing trend of using digital platforms for environmental disclosures. It concludes with recommendations for standardized reporting guidelines and the integration of digital tools to improve the quality and accessibility of environmental information.
