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All Journal Journal of Accounting, Economics, and Business Education
Sri Sundari 
Universitas Hasanuddin
Economics, Econometrics & Finance Education

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Environmental Performance of ASEAN Countries: Sustainability Accounting Perspective Andi Nurrahma Gaffar; Sri Sundari ; Mediaty
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/xkh6wb65

Abstract

This study analyzes the environmental and natural resource performance of ASEAN countries from a sustainability accounting perspective using ASEAN Key Figures 2025. It applies a descriptive quantitative approach based on secondary data and comparative descriptive analysis. The study focuses on transportation, energy, agriculture, and forestry indicators. The findings show that ASEAN countries demonstrate varied sustainability performance. Transportation infrastructure and mobility have expanded, but may increase environmental pressure. Electricity access has improved in most countries, yet clean fuel use and renewable energy adoption remain uneven. Agricultural production is relatively stable but concentrated in several major countries. Forestry indicators show differences in forest cover and biodiversity conservation. The study concludes that official environmental and natural resource indicators can be interpreted as macro-level sustainability accounting information because they reflect accountability for sustainable development across ASEAN countries.
Co-Authors Andi Nurrahma Gaffar Mediaty