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The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility

The problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the...

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Main Authors:	Dwi Ratmono, Rasid Mail, Nur Cahyonowati, Dyah N. A. Janie
Format:	Article
Language:	English
Published:	ResearchGate 2024
Subjects:	GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping
Online Access:	https://eprints.ums.edu.my/id/eprint/42901/1/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/42901/ http://dx.doi.org/10.21511/ee.15(1).2024.04
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id	my.ums.eprints.42901
record_format	eprints
spelling	my.ums.eprints.429012025-02-24T03:58:43Z https://eprints.ums.edu.my/id/eprint/42901/ The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping The problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the impact of green accounting on the level of environmental performance and the impact of environmental performance on corporate social responsibility (CSR) disclosure. This study also tests the role of environmental performance as a mediating variable in the relationship between green accounting and CSR disclosure. The sample consists of 95 listed Indonesian firms during the period 2017–2021. The results show that the adoption of green accounting positively affects environmental performance (coefficient is 0.291 and p-value < 0.01). Meanwhile, environmental performance positively affects CSR disclosure with a coefficient of 0.296 and a p-value < 0.01. The empirical evidence also shows that environmental performance has a critical role as a mediating variable in the effect of green accounting on CSR disclosure. ResearchGate 2024 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/42901/1/FULL%20TEXT.pdf Dwi Ratmono and Rasid Mail and Nur Cahyonowati and Dyah N. A. Janie (2024) The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility. Environmental Economics, 15. pp. 1-11. http://dx.doi.org/10.21511/ee.15(1).2024.04
institution	Universiti Malaysia Sabah
building	UMS Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaysia Sabah
content_source	UMS Institutional Repository
url_provider	http://eprints.ums.edu.my/
language	English
topic	GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping
spellingShingle	GE170-190 Environmental policy HF5601-5689 Accounting. Bookkeeping Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
description	The problems of pollution, global warming, and environmental damage are currently relevant and vital challenges for corporations, governments, and society. The implementation of green accounting is one of the responses of corporations to overcome sustainability issues. This study aims to examine the impact of green accounting on the level of environmental performance and the impact of environmental performance on corporate social responsibility (CSR) disclosure. This study also tests the role of environmental performance as a mediating variable in the relationship between green accounting and CSR disclosure. The sample consists of 95 listed Indonesian firms during the period 2017–2021. The results show that the adoption of green accounting positively affects environmental performance (coefficient is 0.291 and p-value < 0.01). Meanwhile, environmental performance positively affects CSR disclosure with a coefficient of 0.296 and a p-value < 0.01. The empirical evidence also shows that environmental performance has a critical role as a mediating variable in the effect of green accounting on CSR disclosure.
format	Article
author	Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie
author_facet	Dwi Ratmono Rasid Mail Nur Cahyonowati Dyah N. A. Janie
author_sort	Dwi Ratmono
title	The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
title_short	The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
title_full	The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
title_fullStr	The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
title_full_unstemmed	The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
title_sort	role of environmental performance in mediating the relationship between green accounting and corporate social responsibility
publisher	ResearchGate
publishDate	2024
url	https://eprints.ums.edu.my/id/eprint/42901/1/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/42901/ http://dx.doi.org/10.21511/ee.15(1).2024.04
_version_	1825161835027890176
score	13.244413

The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility

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