Sustainability Reporting dan Green Accounting: Systematic Literature Review

Authors

DOI:

https://doi.org/10.32487/jshp.v8i2.1876

Keywords:

sustainability reporting, green accounting, applied accounting research

Abstract

Pelaporan keberlanjutan telah banyak diadopsi oleh perusahaan-perusahaan di seluruh dunia. Hal ini disebabkan oleh perlunya pemangku kepentingan untuk lebih transparan dalam permasalahan lingkungan, sosial, dan tata kelola. Tujuan penelitian adalah mengungkap fenomena penelitian terapan dalam konteks kajian pelaporan keberlanjutan dan akuntansi hijau. Penelitian dilakukan dengan pendekatan kualitatif dengan menggunakan metode tinjauan literatur sistematis, yang terdiri dari tiga tahap: merencanakan proses tinjauan, melaksanakan proses tinjauan, dan melaporkan serta mensosialisasikan hasil tinjauan. Penelitian ini mereview 10 artikel ilmiah dari jurnal terindeks Scopus Q1 dan Q2. Fenomena penelitian mengenai pelaporan keberlanjutan dan akuntansi hijau menggunakan pendekatan kuantitatif yang dianalisis dengan model regresi, pendekatan kualitatif dengan metode analisis konten, dan kombinasi pendekatan kualitatif-kuantitatif. Beberapa penelitian menggunakan teknik benchmarking-scoring dan paradigma interpretasi fenomenologis. Penelitian terapan mengenai pelaporan keberlanjutan dan akuntansi hijau di masa depan disarankan menggunakan pendekatan campuran kualitatif-kuantitatif, serta pendekatan penelitian pengembangan (R&D).

References

Al-Shaer, H., & Zaman, M. (2019). CEO Compensation and Sustainability Reporting Assurance: Evidence from the UK. Journal of Business Ethics, 158(1), 233–252. doi:10.1007/s10551-017-3735-8

BAPPENAS. (2019). Peta Jalan SDGs Indonesia Menuju 2030. Jakarta: Kementerian PPN/Bappenas. Retrieved February 20, 2023, from https://sdgs.bappenas.go.id/website/wp-content/uploads/2021/02/Roadmap_Bahasa-Indonesia_File-Upload.pdf

Brunelli, S., Sciascia, S., & Baù, M. (2023). Nonfinancial reporting in family firms: A systematic review and agenda for future research. Business Strategy and the Environment, 32. doi:10.1002/bse.3484

Buallay, A. (2019). Is sustainability reporting (ESG) associated with performance? Evidence from the European banking sector. Management of Environmental Quality, 30(1), 98-115. doi:10.1108/MEQ-12-2017-0149

Christensen, H. B., Hail, L., & Leuz, C. (2021). Mandatory CSR and sustainability reporting: economic analysis and literature review. Review of Accounting Studies, 26(3), 1176–1248. doi:10.1007/s11142-021-09609-5

Dhar, B. K., Sarkar, S. M., & Ayittey, F. K. (2021). Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh. Corporate Social Responsibility and Environmental Management, 29(1), 71-78. doi:10.1002/csr.2174

García-Sánchez, I.-M., Suárez-Fernández, O., & Martínez-Ferrero, J. (2019). Female directors and impression management in sustainability reporting. International Business Review, 28(2), 359-374. doi:10.1016/j.ibusrev.2018.10.007

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 1-16. doi:10.1016/j.accinf.2022.100598

Jaramillo, J. Ã., Sossa, J. W., & Mendoza, G. L. (2019). Barriers to sustainability for small and medium enterprises in the framework of sustainable development—Literature review. Business Strategy and the Environment, 28(4), 512–524. doi:10.1002/bse.2261

Minutiello, V., & Tettamanzi, P. (2021). The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting. Corporate Social Responsibility and Environmental Management, 29(1), 1-18. doi:10.1002/csr.2195

Mio, C., Panfilo, S., & Blundo, B. (2020). Sustainable development goals and the strategic role of business: A systematic literature review. Business Strategy and the Environment, 29(8), 3220-3245. doi:10.1002/bse.2568

Muralikrishna, I. V., & Manickam, V. (2017). Environmental Management: Science and Engineering for Industry. Cambridge, MA.: Elsevier Inc.

Neuendorf, K. A. (2017). The Content Analysis Guidebook. Thousand Oaks, California, USA: SAGE Publications, Inc. doi:https://dx.doi.org/10.4135/9781071802878

Otoritas Jasa Keuangan. (2017). Peraturan Otoritas Jasa Keuangan Nomor 51 /POJK.03/2017 tentang Penerapan Keuangan Berkelanjutan bagi Lembaga Jasa Keuangan, Emiten, dan Perusahaan Publik. Retrieved February 10, 2023, from https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/POJK-Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik/SAL%20POJK%2051%20-%20keuangan%20berkelanjutan.pdf

Otoritas Jasa Keuangan. (2021). Handbook for Securities Companies on the Implementation of POJK NO.51/POJK.03/2017. Retrieved February 15, 2023, from https://www.ojk.go.id/keuanganberkelanjutan/en/regulation/detailregulation/3005/handbook-for-securities-companies-on-the-implementation-of-pojk-no-51-pojk-03-2017-concerning-the-implementation-of-sustainable-finance-for-financial-service-institutions-issu

Roberts, C. W. (2020). Semantic Text Analysis: On the Structure of Linguistic Ambiguity in Ordinary Discourse. In C. W. Roberts, Text Analysis for the Social Sciences: Methods for Drawing Statistical Inferences From Texts and Transcripts (pp. 45-64). New York: Routledge.

Rosati, F., & Faria, L. G. (2019). Addressing the SDGs in sustainability reports: The relationship with institutional factors. Journal of Cleaner Production, 215(4), 1312-1326. doi:10.1016/j.jclepro.2018.12.107

Saputra, K. A., Manurung, D. T., Rachmawati, L., Siskawati, E., & Genta, F. K. (2021). Combining the Concept of Green Accounting with the Regulation of Prohibition of Disposable Plastic Use. International Journal of Energy Economics and Policy, 14(1), 84-89. doi:10.32479/ijeep.10087

Schreier, M. (2012). Qualitative Content Analysis in Practice. Thousand Oaks, CA: SAGE Publications Ltd.

Shad, M. K., Lai, F.-W., Fatt, C. L., Klemeš, J. J., & Bokhari, A. (2019). Integrating sustainability reporting into enterprise risk management and its relationship with business performance: A conceptual framework. Journal of Cleaner Production, 208(1), 415-425. doi:10.1016/j.jclepro.2018.10.120

Stocker, F., de Arruda, M. P., de Mascena, K. M., & Boaventura, J. M. (2020). Stakeholder engagement in sustainability reporting: A classification model. Corporate Social Responsibility and Environmental Management, 27(5), 2071-2080. doi:10.1002/csr.1947

Tsalis, T. A., Malamateniou, K. E., Koulouriotis, D., & Nikolaou, I. E. (2020). New challenges for corporate sustainability reporting: United Nations' 2030 Agenda for sustainable development and the sustainable development goals. Corporate Social Responsibility and Environmental Management, 27(4), 1617-1629. doi:10.1002/csr.1910

United Nation. (2019). Sustainable Development Goals (SDGs). Take Action for the Sustainable Development Goals. New York. Retrieved 2 25, 2023, from https://www.un.org/sustainabledevelopment/sustainable-development-goals/

Vitolla, F., Raimo, N., & Rubino, M. (2019). Appreciations, criticisms, determinants, and effects of. Corporate Social Responsibility and Environmental Management, 26(2), 518-528. doi:10.1002/csr.1734

Downloads

Published

2024-07-23

Issue

Vol. 8 No. 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)

Section

Business and Management

License

Authors who publish with this journal agree to the following terms:
  1. Authors retain copyright and grant the Journal of JSHP right of first publication with the work simultaneously licensed under Creative Commons Attribution License (CC BY-SA 4.0) that allows others to scopy and redistribute the material in any medium or format for any purpose, even commercially.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).