Implementasi Akuntansi Hijau Dalam Pelaporan Keuangan
DOI:
https://doi.org/10.61722/jemba.v2i1.602Abstract
Implementing green accounting is a strategic effort to integrate sustainability aspects in company financial reporting. This research aims to analyze green accounting practices in Indonesia, identify the challenges faced, and evaluate their impact on transparency and company performance. This research uses a descriptive-qualitative approach with a literature review method from relevant scientific journals in the last five years. The research results show that the implementation of green accounting in Indonesia still faces obstacles such as a lack of specific regulations, limited resources, and minimal company awareness of the importance of environmental reporting. However, companies that implement green accounting are proven to have a better reputation, increase competitiveness, and contribute to achieving sustainable development goals. This research emphasizes the need for collaboration between stakeholders to optimize the implementation of green accounting in Indonesia.
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