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All Journal Jurnal Kapita Selekta Administrasi Publik Mandalika Journal of Business and Management Studies Jurnal Riset Kajian Teknologi dan Lingkungan
Wijaya, Donny
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Green Accounting Implementation on Financial Reporting Transparency as well as Corporate Social and Environmental Responsibility in Modern Companies Darmawan, Jaka; Syarif, Andam Dewi; Syavardie, Yimmi; Wijaya, Donny
Mandalika Journal of Business and Management Studies Vol 4 No 1 (2026): Mandalika Journal of Business and Management Studies
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mjbms.v4i1.394

Abstract

This study addresses the problem that corporate claims of environmental responsibility are often insufficiently verifiable due to limited financial reporting transparency in modern companies. The objective is to examine whether Green Accounting Implementation influences Financial Reporting Transparency and whether transparency strengthens Corporate Social and Environmental Responsibility outcomes. The study employs a literature-based research design using content analysis to synthesize evidence from scholarly sources on green accounting practices, transparency mechanisms, and CSR/environmental responsibility credibility. The data consist of relevant written literature that describes implementation processes, transparency qualities, and accountability-related reporting expectations, enabling the identification of recurring patterns across the three focal constructs. The study concludes that Green Accounting Implementation improves the transparency of financial reporting by strengthening the structured production and traceability of environmental-related information. In turn, improved transparency increases the credibility of corporate social and environmental responsibility by allowing stakeholders to evaluate commitments using more verifiable evidence.
Co-Authors Afriani, Rani Arya Andam Dewi Syarif Ardiyansyah Ardiyansyah Ferdiansyah, Andi Haryanto, Iwan Hidayat, Nasrul Jaka Darmawan Makmur, Khaerul Mardiansyah, Mursalin Muhammad Salahuddin Muhammad Yamin Muslim Muslim Putri, Nabila Arlita SAHABUDDIN SAHABUDDIN Sri Nurhidayati, Sri Sujastiawan, Ade Syavardie, Yimmi