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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) JURNAL FISIKA MURHUM : JURNAL PENDIDIKAN ANAK USIA DINI Jurnal Valuasi : Jurnal Ilmiah Ilmu Manajemen dan Kewirausahaan Lugawiyyat Indo-MathEdu Intellectuals Journal Journal of Comprehensive Science Electronic Journal of Education, Social Economics and Technology Innovative: Journal Of Social Science Research COREAI: Jurnal Kecerdasan Buatan, Komputasi dan Teknologi Informasi Journal of Economics and Management Scienties
Maimuna Maimuna, Maimuna
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The Role of Green Accounting in Advancing Corporate Climate Transition Strategies Maimuna, Maimuna; Salesti, Jayana; Siregar, Hanafi; Hati, Ravika Permata
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.289

Abstract

This study examines how green accounting supports corporate climate transition strategies by analyzing documented evidence from academic literature, regulatory frameworks, and corporate sustainability reports. Using a qualitative descriptive approach, the research applies thematic analysis to identify recurring patterns in the use of environmental metrics, climate risk assessments, and reporting mechanisms. The findings show that companies increasingly employ structured indicators such as carbon emissions, energy intensity, and resource efficiency to establish transition baselines and evaluate environmental performance. Environmental accounting data also enable firms to assess climate related risks, allocate resources for low carbon investments, and integrate sustainability considerations into strategic planning. The study further reveals that transparent reporting practices enhance managerial accountability and strengthen stakeholder trust in transition progress. Overall, the results indicate that green accounting provides measurable information that improves organizational readiness, supports long-term decision making, and facilitates the development of coherent climate transition pathways.
Co-Authors Agustien, Liza Aris Susanto Asikin, Muhammad Nur Edy Murdani Z Fiber Monado Fitrianingsi, Fitrianingsi Gulpi Qorik Oktagalu Pratamasunu Hanapi, Novitasari Hati, Ravika Permata Heni Kuswanti Husni Syahrudin Idha Royani Jayana Salesti, Jayana Jeti, La Lukluk Ibana Maria Ulfa Maya, Gita Noroniyah, Alvin Olief Ilmandira Ratu Farisi Putri, Hilmalia Putri, Metha Pardiana Rahayu, Agilistya Riyanti, Yunnia S, Firda. Saleh, Rachman Setiawan, Firman Siregar, Hanafi Siti Misra Susanti Sofia, Susetyowati Solehah, Raudatus Tarno Tarno TITI RACHMI, TITI