Environmental Accounting and Sustainable Development: A Systematic Literature


Authors : Gayatri Perwitasari; Erwin Saraswati; Yeney Widya Prihatiningtias

Volume/Issue : Volume 5 - 2020, Issue 11 - November

Google Scholar : http://bitly.ws/9nMw

Scribd : https://bit.ly/39fcMFZ

Abstract : This study aims to analyze environmental accounting contributes for sustainable development. The research method used in this study is systematic literature study method. Data collection is conducted by collecting articles from accounting journals in 5 electronic databases (Elsevier, Emerald, Springer, Scopus, and Google Scholar) in 2010 – March 2020. Based on results from the systematic review, 10 articles were obtained for analysis and found that implementation of environmental accounting contributes to the measurement of environmental costs, energy costs, energy use, resource use and the impact of the exploitation, minimizing water use, minimizing waste generated in a production process, minimizing carbon emission, and maximizing 3R (reuse, reduce, and recycle) activities. By implementing environmental accounting, companies in varoius industrial sector will recognize negative impacts which caused by production activities, so that sustainable development can be achieved.

Keywords : Environmental Accounting, Sustainable Development, and Systematic Literature Review

This study aims to analyze environmental accounting contributes for sustainable development. The research method used in this study is systematic literature study method. Data collection is conducted by collecting articles from accounting journals in 5 electronic databases (Elsevier, Emerald, Springer, Scopus, and Google Scholar) in 2010 – March 2020. Based on results from the systematic review, 10 articles were obtained for analysis and found that implementation of environmental accounting contributes to the measurement of environmental costs, energy costs, energy use, resource use and the impact of the exploitation, minimizing water use, minimizing waste generated in a production process, minimizing carbon emission, and maximizing 3R (reuse, reduce, and recycle) activities. By implementing environmental accounting, companies in varoius industrial sector will recognize negative impacts which caused by production activities, so that sustainable development can be achieved.

Keywords : Environmental Accounting, Sustainable Development, and Systematic Literature Review

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