The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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LLC "CPC "Business Perspectives"
2024-03-01
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| Series: | Environmental Economics |
| Subjects: | |
| Online Access: | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19734/EE_2024_01_Ratmono.pdf |
| _version_ | 1797266042035109888 |
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| author | Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie |
| author_facet | Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie |
| author_sort | Dwi Ratmono |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-25T00:54:24Z |
| format | Article |
| id | doaj.art-f61bb69187ba4bb6afc0670b54ab75eb |
| institution | Directory Open Access Journal |
| issn | 1998-6041 1998-605X |
| language | English |
| last_indexed | 2024-04-25T00:54:24Z |
| publishDate | 2024-03-01 |
| publisher | LLC "CPC "Business Perspectives" |
| record_format | Article |
| series | Environmental Economics |
| spelling | doaj.art-f61bb69187ba4bb6afc0670b54ab75eb2024-03-11T13:40:01ZengLLC "CPC "Business Perspectives"Environmental Economics1998-60411998-605X2024-03-01151465510.21511/ee.15(1).2024.0419734The role of environmental performance in mediating the relationship between green accounting and corporate social responsibilityDwi Ratmono0https://orcid.org/0000-0002-0306-5622Rasid Mail1Nur Cahyonowati2https://orcid.org/0000-0002-5537-7097Dyah N. A. Janie3https://orcid.org/0000-0002-7965-8520Doctor in Accounting, Associate Professor, Department of Accounting, Universitas Diponegoro [Diponegoro University], IndonesiaDoctor in Accounting, Professor, Faculty of Business, Economics and Accountancy, Universiti Malaysia Sabah [University of Malaysia Sabah], MalaysiaDoctor in Accounting, Associate Professor, Department of Accounting, Universitas Diponegoro [Diponegoro University], IndonesiaDoctor in Accounting, Assistant Professor, Department of Accounting, Universitas Muhammadiyah Semarang [Muhammadiyah University of Semarang], IndonesiaThe 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.https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19734/EE_2024_01_Ratmono.pdfcorporate social responsibilityenvironmental performancegreen accountinglegitimacysustainability |
| spellingShingle | Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility Environmental Economics corporate social responsibility environmental performance green accounting legitimacy sustainability |
| title | The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility |
| title_full | The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility |
| title_fullStr | The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility |
| title_full_unstemmed | The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility |
| title_short | The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility |
| title_sort | role of environmental performance in mediating the relationship between green accounting and corporate social responsibility |
| topic | corporate social responsibility environmental performance green accounting legitimacy sustainability |
| url | https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/19734/EE_2024_01_Ratmono.pdf |
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