Literature Review: Peran Green Accounting dan Kinerja Lingkungan Dalam Meningkatkan Kinerja Keuangan, Nilai Perusahaan, dan Keberlanjutan
DOI:
https://doi.org/10.61492/cantaka.v4i2.609Keywords:
Green Accounting, Environmental Performance, Financial Performance, Corporate Value, SustainabilityAbstract
This study aims to examine the role of green accounting and environmental performance on financial performance, company value, and corporate sustainability through a literature review approach by reviewing ten relevant national and international journals. This study is motivated by increasing environmental problems caused by industrial activities and stakeholder demands for corporate transparency and environmental responsibility. The results of the literature review show th at most studies find green accounting and environmental performance to have a positive effect on financial performance and company value because they can improve operational efficiency, transparency, and stakeholder trust. However, some studies show insignificant or negative results, particularly in industries with high environmental intensity, such as basic materials, whe re environmental costs are still perceived as a burden that reduces short-term profits. The differences in research findings are influenced by industry sector characteristics, measurement methods, and corporate governance quality. Therefore, it can be concluded that green accounting and environmental performance have the potential to support corporate sustainability, although their effectiveness is highly dependent on the context and conditions of the company.
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