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Environmental Accounting and Corporate Disclosure: Global Research Trends and Conceptual Clusters Fridatien, Ericke; Puspita, Annisa Sila; Ammar, Marah
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 23, No 1 (2026): March 2026
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v23i1.219-232

Abstract

This study provides a bibliometric review based on 1,891 Scopus-indexed records to integrate the trends and conceptual framework discussed in environmental accounting and corporate disclosure research. The results show intensive research growth since 2015, mainly led by Chinese, American, and Australian authors. Three categories were generated through thematic analysis: environmental strategies, corporate social responsibility, and accountability modes. Environmental accounting has developed from reporting to a strategic management tool, which is closely related to corporate governance, reputation, and sustainability performance. Additional findings show that the strength of international collaboration networks has increased over time, especially with Chinese and European institutions, reflecting a trend towards increasingly globalized research collaboratives. The keyword co-occurrence map indicates a shift in research priorities, from early attention to environmental cost accounting to the latest emphasis on climate-related disclosure, ESG integration, and low-carbon transition strategies. It also shows an increasing academic focus on regulatory drivers, including IFRS S2, the EU CSRD, and national emission policies. The cross-cluster comparison of differences implies a growing similarity in environmental responsibility accounting, corporate strategy, and stakeholder expectations, which underlines a move towards more consistent and decision-useful sustainability reporting systems.
Anthropogenic and Natural Drivers of Land Subsidence Wahyudi, Rochmad; Kismartini, Kismartini; Budihardjo, Mochamad Arief; Puspita, Annisa Sila; Ammar, Marah
Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Vol 23, No 1 (2026): March 2026
Publisher : Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/presipitasi.v23i1.115-129

Abstract

This review is the first attempt to integrate natural and anthropogenic drivers of coastal subsidence, the evolution of monitoring techniques, and geo-environmental impacts, with a focus on coupled human-environment systems. This review compares traditional geodetic techniques (levelling, GNSS) with other satellite and geophysical methods (InSAR, LiDAR, microgravity, and seismic survey) and assesses subsidence monitoring under different geo-environmental conditions. Empirical evidence from the northern coastline of Java, in particular Semarang, shows that subsidence has occurred at an annual rate of 2–10 + cm, which is directly linked to groundwater exploitation, alteration of land use, and coastal construction, which exacerbates tidal flooding, coastal recession, saltwater encroachment, ecosystem destruction, infrastructure deterioration, and social impacts. The findings suggest that subsidence is a unique geophysical phenomenon and not a result of anthropogenic interactions with natural systems involving water, land use, coasts, and public administration frameworks. This type of integration is essential for improved risk assessment, resilience, and sustainable development.