International Journal of Environmental, Sustainability, and Social Science
Vol. 5 No. 4 (2024): International Journal of Environmental, Sustainability, and Social Science (Jul

Environmental Management Accounting, Carbon Disclosure Emission, and Their Effects on Environmental Performance with Green Competitive Advantage as a Moderating Variable

HARIBOWO, Ismawati (Unknown)
AUGUSTIN, Yvonne (Unknown)

Article Info

Publish Date
19 Feb 2025

Abstract

This study aims to determine whether Environmental Management Accounting, Carbon Emission Disclosure affects the Environmental Performance by using Green Competitive Advantage as a moderating variable. Respondents in this study were 45 respondents. Analysis Method using Moderate Regression Analysis. The results showed that Environmental Management Accounting had no effect on Environmental Performance. Carbon Emission Disclousure affects Environmental Performance. Green Competitive Advantage has not been proven to moderate the influence of Environmental Management Accounting on Environmental Performance. Green Competitive Advantage has not been proven to moderate the effect of Carbon Emission Disclosure on environmental performance.

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Journal Info
International Journal of Environmental, Sustainability, and Social Science
Website

Abbrev

ijesss

Publisher

Indonesia Strategic Sustainability

Subject

Economics, Econometrics & Finance Environmental Science Social Sciences

Description

International Journal of Environmental, Sustainability, and Social Science (abbreviated as IJESSS) p-ISSN 2720-9644 and e-ISSN 2721-0871 is a multidisciplinary journal covering all aspects of the environmental impacts of socio-economic development. The International Journal of Environmental, ...