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: | , , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
ResearchGate
2024
|
| Subjects: | |
| Online Access: | https://eprints.ums.edu.my/id/eprint/42901/1/FULL%20TEXT.pdf |
| _version_ | 1825716116760035328 |
|---|---|
| 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 | UMS |
| 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 | 2025-03-05T01:36:09Z |
| format | Article |
| id | ums.eprints-42901 |
| institution | Universiti Malaysia Sabah |
| language | English |
| last_indexed | 2025-03-05T01:36:09Z |
| publishDate | 2024 |
| publisher | ResearchGate |
| record_format | dspace |
| spelling | ums.eprints-429012025-02-24T03:58:43Z https://eprints.ums.edu.my/id/eprint/42901/ The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping 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. ResearchGate 2024 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/42901/1/FULL%20TEXT.pdf Dwi Ratmono and Rasid Mail and Nur Cahyonowati and Dyah N. A. Janie (2024) The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15. pp. 1-11. http://dx.doi.org/10.21511/ee.15(1).2024.04 |
| spellingShingle | GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping 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 |
| 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 | GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping |
| url | https://eprints.ums.edu.my/id/eprint/42901/1/FULL%20TEXT.pdf |
| work_keys_str_mv | AT dwiratmono theroleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT rasidmail theroleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT nurcahyonowati theroleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT dyahnajanie theroleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT dwiratmono roleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT rasidmail roleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT nurcahyonowati roleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility AT dyahnajanie roleofenvironmentalperformanceinmediatingtherelationshipbetweengreenaccountingandcorporatesocialresponsibility |