Sustainability Reporting dan Green Accounting: Systematic Literature Review

Ni Putu Rita Sintadevi, Gede Sedana Wibawa Yasa, Made Ayu Jayanti Prita Utami

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).


Keywords


sustainability reporting; green accounting; applied accounting research

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References


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

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