Jurnal Akuntansi AKUNESA
Vol 14 No 03 (2026): AKUNESA (May 2026)

Exploring the Nonlinear Effects of Sustainable Energy on CO2 Emissions: The Role of Human Resources

Savitri Savitri (International Trade Study Program, Universitas Bhinneka Nusantara, Malang)
Dedy Ary Purnomo (International Trade Study Program, Universitas Bhinneka Nusantara, Malang)
Yosart Adi Suyoso (International Trade Study Program, Universitas Bhinneka Nusantara, Malang)
Ifan Setia Fauzi (International Trade Study Program, Universitas Bhinneka Nusantara, Malang)



Article Info

Publish Date
01 May 2026

Abstract

The purpose of this research is to analyze the changing role of human resources and its impact on the relationship between sustainable energy and CO2 emissions. Several earlier studies either ignore the significance of human resources in this context or overlook the possibility of a nonlinear relationship between sustainable energy and CO2 emissions. The present research is motivated by this. This study analyzes data from 38 countries, representing both developing and developed nations, for the years 1999 to 2022, using a dynamic threshold panel data approach. The evidence suggests a correlation between increased use of sustainable energy and decreased carbon dioxide emissions. The data collected in the study show the existence of a human resources index that affects economic development. For developed economies, the threshold is 2.818, and for developing economies, it is 3.419. For the developing economies, the effect is twice as pronounced. The stronger effect is the reduction in sustainable energy CO2 emissions. The study found a strong inverse correlation between CO2 emissions and the human resources index. This study focuses on another area that is rarely discussed in the literature on Human Resource Dynamics Impact- Sustained Energy and CO2 emissions: concern and interaction. This study also examines the threshold effect and indexes of human resources and broadens the interpretation of the complex relationship between human resources and CO2 emissions from sustainable energy resources.

Copyrights © 2026






Journal Info

Abbrev

akunesa

Publisher

Subject

Economics, Econometrics & Finance

Description

About the Journal Jurnal Akuntansi AKUNESA diterbitkan oleh Program Studi S1 Akuntansi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya. Terbit 3 kali dalam setahun yaitu pada Bulan Januari, Mei, dan September dengan jumlah 10 artikel pada setiap terbitan dengan menggunakan Bahasa ...