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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Manajemen dan Bisnis Sriwijaya Akuisisi : Jurnal Akuntansi Jurnal Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Owner : Riset dan Jurnal Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Aptekmas : Jurnal Pengabdian Kepada Masyarakat ABDINE Jurnal Pengabdian Masyarakat Governors International Journal of Multidisciplinary Sciences and Arts Jurnal Akuntansi Jurnal Cakrawala Akuntansi
RIKA HENDA SAFITRI, RIKA
Accounting Department, Universitas Sriwijaya, Palembang, Indonesia
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Journal : Governors

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Impact of Green Accounting & Corporate Social Responsibility on Financial Performance: A Systematic Literature Review Hufazsyah, Dabbara Nurkayla; Henda Safitri, Rika; Yuniarti, Emylia; Bahar, Amirul
GOVERNORS Vol. 4 No. 3 (2025): December 2025-March 2026 issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v4i3.7657

Abstract

This study examined the impact of green accounting and corporate social responsibility on financial performance through a systematic literature review. Peer-reviewed articles published between 2020 and 2025 were screened and synthesized to assess how environmental accounting practices and social responsibility disclosure were associated with corporate financial outcomes. The review found that green accounting was linked to stronger financial performance, mainly through lower operating costs driven by resource efficiency and compliance with environmental regulations. Evidence on the direct effect of corporate social responsibility on financial performance was mixed. Several studies reported positive financial outcomes through improved corporate reputation and increased investor confidence, while other studies reported limited or no direct association. Legitimacy theory and stakeholder theory were used to interpret how transparency in environmental and social practices influenced financial performance. The synthesis indicated that integrated implementation of green accounting and corporate social responsibility supported financial stability and reputational outcomes, although the results varied by industry and depended on implementation quality and governance.
Co-Authors Agustria, Rahma Asfeni Nurullah Asfeni Nurullah Ayu Ramadhani, Amanda Bahar, Amirul Bunga Aulia Bunga Aulia Burhanuddin Burhanuddin Destari, Ryanti Dwi Maya Sari, Elisabet Fuadah, Lukluk Hamzah, Ruth Samantha HASNI YUSRIANTI Hufazsyah, Dabbara Nurkayla Kalsum, Umi Kencana Dewi Luk Fuadah, Luk Meila, Al Ahda Nafasya Mukhtaruddin Mukhtaruddin Namira, Putri Rahma Novelia, Rizka Pratiwi, Trie Sartika Resah Pratama, Reza Riska Tharika Rosihan Arief HS Rosihan Arief HS Samantha Hamzah, Ruth Septemberiyanti, Elita Tertiarto Wahyudi Tjandrakirana, Rina Umi Kalsum Virliana Muliawan, Ryani Yulia Saftiana Yuliani . Yuliani Yuliani Yuniarti, Emylia