Journal of Islamic Economics and Business Ethics
Vol 2 No 3 (2025): JIESBI: Journal of Islamic Economics and Business Ethics

Environmental Accounting from an Islamic Quadruple Bottom Line Perspective For Environmental Sustainability

Nikmatul Masruroh (Department of Economics, Faculty of Islamic Economics and Business, UIN Kiai Haji Achmad Siddiq Jember, Indonesia)
Lailatul Farha (Department of Economics, Faculty of Islamic Economics and Business, UIN Kiai Haji Achmad Siddiq Jember, Indonesia)
Ahmad Fadli (Department of Economics, Faculty of Economics and Business, Universitas PGRI Argopuro, Jember, Indonesia)
Zhainar Zhabatayeva (Kazakh-British, Technical University, Almaty, Kazakhstan)



Article Info

Publish Date
30 Aug 2025

Abstract

This study explores the application of environmental accounting within the Islamic Quadruple Bottom Line (QBL) framework to promote environmental sustainability. Utilizing a qualitative case study approach at PT. Sinergi Gula Nusantara, a sugar factory in Indonesia, this research examines how the company identifies, recognizes, measures, presents, and discloses environmental costs. The analysis integrates the QBL dimensions—profit, people, planet, and purpose—with Islamic prophetic values (nubuwwah), namely shidddiq (truthfulness), amanah (trustworthiness), tabligh (advocacy), and fathonah (wisdom). Findings revealead that the company implements various environmental cost management practices, from waste prevention to pollution control. When viewed through the Islamic QBL lens, these practices not only aim for economic efficiency (profit) but also demonstrate commitment to social welfare (people) and ecological preservation (planet). The internalization of nubuwwah values provides a spiritual and ethical foundation (purpose) for corporate environmental responsibility. This study contributes a novel framework for analyzing and implementing environmental accounting in a manner that harmonizes economic objectives with social, environmental, and spiritual goals, offering a culturally relevant model for corporations in Muslim-majority regions.

Copyrights © 2025






Journal Info

Abbrev

JIESBI

Publisher

Subject

Arts Economics, Econometrics & Finance

Description

IESBI: Journal of Islamic Economics and Business Ethics E-ISSN 3047-311X is and P-ISSN 3064-4585 high-quality open access peer-reviewed research journal published by the UIN Cyber ​​Syekh Nurjati Postgraduate, Cirebon, West Java, Indonesia in collaboration with the Association of Islamic ...