of
as
well
as
investigating
the
Green Accounting
As a result of the study conducted, some of the basic findings obtained from the
responses
of
accountants
or
managers
of accounting departments of
environmental
Green Accounting
Sustainability 7, 2015
ANALYSIS ON THE RELATIONSHIP BETWEEN GREEN
ACCOUNTING AND GREEN DESIGN FOR ENTERPRISES
Jui-Che Tu and Hsieh-Shan Huang - National Yunlin University of Science and
Technology
Introduction
Human activities have led to damages to the environment, including
depletion of natural resources, environmental pollution and abnormal climates.
The global consensus at present is to promote sustainable development, among
which corporate social responsibility (CSR) is most closely associated with
business.Many countries around the world havemandated enterprises to establish
green accounting and to disclose environmental information for the reference of
interested parties.
Once green accounting is enforced by the government, enterprises are
required to internalize the external costs of the production activities, thus
increasing the production and operational costs. Hence, in order to maintain the
current profits or to lower costs, enterprises must make improvements in product
design, such as green innovation or product redevelopment. The impact on
product R&D and production will be unavoidable. To address this problem, this
study aims to analyze the impacts according to the Green Accounting Guidelines
and to apply the concept of green design for product redesign. The findings can
provide a reference for enterprises to prepare for the green trend.
Green Accounting
Literature Review
Green Accounting
Research Design
Green Accounting
Green Accounting
Green Accounting
purposes.
Conclusion
Environmental accounting is in preliminary stage in India and whatever
shows in the accounts in this regard is more or less compliance of relevant rules
Green Accounting
and regulation in the Act. Actually, unless common people of India are not made
aware towards environmental safety, development of accounting in this regard is a
little bit doubtful. It is the call of the time that corporates prepare a firm
environmental policy, take steps for pollution control, comply with the related
rules and regulations, and mention adequate details of environmental aspects in
the annual statements. For sustainable development of country, a well-defined
environmental policy as well as proper follow up and proper accounting
procedure is a must.
Green Accounting
10
Green Accounting
Literature Review
In this study, the author discusses several incentives under six categories
for environmental improvement of an organization. The study argues that there are
also many opportunities for managers to earn profit from environmentally sound
strategies that are free from public pressure. On the other hand, Birkin and
Woodward (1997) proposed an eco-balance account which can be used for the
purpose of internal management and control and also for external reporting. The
authors also pointed out that an eco-balance can be constructed from the existing
source documents within the corporation such as materials receipts, invoices,
waybills, stock records and sales dispatches.
The authors concluded this paper by highlighting the development of
environmental accounting and disclosure standards. Thus environmental issues are
not only important but also influential for ensuring quality performance of
businesses. An investigation into Australian manufacturing companies revealed
that the extent to which product quality is stressed and the implementation of
environmental accounting positively influences quality performance. Ferreira,
Moulang and Hendro (2010) stated that the use of Environmental Management
Accounting (EMA) helps organizations to recognize the environmental effect of
their operational activities. EMA use does not affect product innovation rather it
has an effect on process innovation. More specifically the authors identified that
Research & Development effort is positively associated with process innovation.
On the contrary, most of the study based on Bangladeshi corporations
focused only on external reporting. Bose (2006) analyzed 11 Petrobagla
companies for examining their environmental status. The nature of information
was qualitative and descriptive, and they did not provide quantitative information
on waste generation, conservation of energy etc. Rahman and Muttakin (2005)
showed only 4% of 125 companies disclosed environmental information in a
descriptive way scattered in their annual reports. They also mentioned that there
was not any standard framework for environmental reporting and evaluation.
11
Green Accounting
Methodology
This is an exploratory type research. A mainly observational method is
followed to conclude the research. In Bangladesh, the corporate culture is very
conservative and companies are reluctant to disclose any negative information
because of the fear of legal action. The authors visited the sample companies
several times from February 2013 to May 2013. The authors talked to different
levels of workers/employees to assess the real situation. In addition, the authors
examined the equipment used for pollution control or prevention in these
companies to assess their effectiveness.
Sample selection has been done purposively. According to this, five
sample companies were selected. These are from the following industries: tannery,
paper, fertilizer, chemicals (paints) & textile. The data have been analyzed and
presented in a tabular form in order to understand the nature of accounting
practices and to identify the areas where environmental accounting is used and a
body of literature was also reviewed.
Conclusion
This study shows that important areas of environmental accounting are not
recognized by the industry in Bangladesh. In addition, the existing area based
environmental accounting performance has not been done perfectly. Some of the
issues are addressed because of legal requirements and stakeholders pressure.
But, in many cases the sample companies did not follow any systematic format.
There is a lot of scope of environmental accounting for companies in Bangladesh
since they incorporates some environmental issues like ETP use, Green
technology etc. This paper also suggests that companies should concentrate more
on efficient use of limited resources like water, energy etc. as an environmental
issue.
To overcome the existing problems, the Bangladesh government needs to
enforce law making agencies and companies to establish new guidelines for
industrial greening. Monitoring system as well as special packages from
12
Green Accounting
suatu
sistem
perdagangan
karbon. Di mana
jumlah
batas
akumulasi emisi karbon dalam suatu wilayah tidak boleh melebihi jumlah
batas
akumulasi
maksimal
dari
yang
itu
hidup
jalan
konservasi
penerapan sistem
sumberdaya
dan
manajemen
pelakasanaan
lingkungan, efisiensi
bisnis yang
beretika
energi,
serta
Green Accounting
dan
laporan
ini
sekaligus
perusahaan
bisa
adalah
praktek
yang masuk ke dalam peringkat emas tahun 2012 berdasarkan data PROPER.
Populasi sekaligus sebagai sampel dalam penelitan ini adalah 12 perusahaanperusahaan yang terdaftar sebagai peserta PROPER 2012 berperingkat EMAS.
Kesimpulan
Dapat disimpulkan bahwa sepuluh perusahaan yang mendapat peringkat
emas pada tahun 2012 dari PROPER pada intinya sedang berproses
menuju
laporan
untuk
14
Green Accounting
secara
diupayakan/sedang berproses
menjadi
bagian
karena
dalam
dalam
aplikasi
masih
ada
beberapa perusahaan
yang
belum
15
Green Accounting
The IUP Journal of Accounting Research & Audit Practices 14 (1), 2015
ENVIRONMENTAL ACCOUNTING AND FIRMPROFITABILITY IN
NIGERIA: DO FIRM-SPECIFIC EFFECTS MATTER?
Ayoib, Nosakhare, and Chijoke
Introduction
The rationale behind the long-standing negligence of firms of their
environmental implications is depicted within the context of the stakeholdershareholder debate. The idea which underlies the shareholder perspective is that
the only responsibility of managers is to serve the interests of shareholders in the
best possible way, using corporate resources to increase the wealth of the latter by
seeking profits. However, recent discourses on the emerging environmental
challenges suggest that the shareholder view may simply represent a naive
understanding of environmental matters. In unveiling the implications of
environmental accounting that may even pose a threat to shareholders
interest.
Consequently, there is increased awareness from both shareholders and
stakeholders on the importance of accounting for the environment, and more and
more organizations have found themselves being confronted with issues of
environmental accountability. Not with standing the increased emphasis of the
need for companies to account for the environment, the effect of environmental
accounting on firms financial performance has emerged in recent times as a
subject of interest. The dominance of economic rationality as fostered by the
voluntary environmental disclosures has signaled firms increased interest in costbenefit perspective to environmental accounting.
In relating environmental accounting with profitability, Roberts (1992)
explains using stakeholders theory that economic performance of a firm affects
managements decision to engage in accounting for the environment. Ali (2000)
highlights the possibility that financial performance of companies incurring cost
from environmental accounting may differ significantly from those that do not and
this could signal a practice where companies can pollute the environment and yet
16
Green Accounting
appear more economic efficient than others which incur costs to protect the
environment.
The primary contribution of the present study to the literature is a more
realistic appraisal of the relation between environmental disclosure and firms
financial performance by specifying single and several multiple regression models
that account for both individual effects of environmental disclosure and the effect
of interactions between environmental disclosure and several firm-specific
variables on corporate financial performance.
Literature Review
Akhaiyea (2009) provides a delineation of the concept of environmental
accounting incorporating several perspectives. He notes that in the context of
national income accounting, environmental accounting indicates natural resource
accounting which is concerned with the statistics of a nations or regions
consumption of natural resources. It also takes into account the extent, quality and
valuation of natural resources which are either renewable or non renewable. In the
context of financial accounting, environmental accounting connotes the
preparation of financial reports to external users using Generally Accepted
Accounting Principles (GAAP). This is financial reporting to external users
conveying the impact on environment and activities impacting on eco-efficiency.
Joshi et al.(2011), in a study conducted in India, found profitability
exhibiting a significant inverse relationship with environmental disclosure,
apparently suggesting that environmental disclosures in India have different
priorities from disclosures in the Western World. Furthermore, in a study on
companies listed on the Bombay Stock Exchange, results on environmental
accounting and firm profitability appear to be mixed. While net profit margin and
dividend per share show a positive relationship, return on capital employed and
earnings per share exhibit negative relationships with environmental accounting
(Makori, 2013). This view also corroborates the reporting practice that disclosures
of environmental information are voluntary, hence the diversity in reporting
practice.
17
Green Accounting
18
Green Accounting
Conclusion
The results show that there exists a significant relationship between environmental
accounting disclosure and firms profitability when environmental accounting is
moderated by firm-specific variables like size, industry type and big four auditors,
though the results appear to be mixed with industry type and big four auditors
showing positive relationship, while size exhibiting a negative relationship. The
result is in tandem with the shareholder-stakeholder perspective. The negative
perspective is in line with the shareholder school of thought which argues that the
only responsibility of management is to serve the interest of shareholders in the
best possible way using companys resources to increase the wealth of the
shareholders.
On the other side, the stakeholder perspective suggests that besides
shareholders, other groups are also affected by companys activities such as the
community and the environment where the company operates and have to be
considered in management decisions (Werhane and Freeman, 1999). The results
for industry type and big four auditors showing positive relationship
with
19
Green Accounting
pencatatan,
penyajian
dan
pengungkapan
akuntansi
karbon
20
Green Accounting
21
Green Accounting
22
Green Accounting
lingkungan dapat diakui sebagai beban diluar usaha, atau beban lingkungan dan
sosial, yang pencatatan dan pengungkapannya diatur dalam PSAK 23 (2010) dan
PSAK 32 (2007).
Pengakuan pendapatan atas surplus potensi scrap karbon dapat diakui
sebagai pendapatan di luar usaha, yang pencatatan dan pengungkapannya diatur
dalam PSAK 23 (2010) atau PSAK 32 (2007). Sedangkan untuk perusahaan yang
melakukan estimasi biaya jasa lingkungan sejak awal periode dapat mengakui
sebagai provisi, yang pencatatan dan pengungkapannya diatur dalam PSAK 57
(2009). Pengakuan akun-akun tersebut pada akhirnya akan berdampak pada
kinerja laporan keuangan yang tercermin pada rasio-rasio keuangan, seperti rasio
solvabilitas, likuiditas dan rentabilitas. Pada penelitian ini rasio likuiditas dan
rentabilitas perusahaan mengalami penurunan, sedangkan rasio solvabilitas dapat
mengalami peningkatan atau penurunan.
23
Green Accounting
mengenai
lingkungan
mulai banyak
dibicarakan
dekade
lingkungan
berbasis Corporate
Social
Responsibility
24
Green Accounting
belum
dengan kegiatan
yang
dilaksanakan,
khususnya dalam
penelitian
implementasi green
ini
accounting
sendiri adalah
berbasis
university
untuk
social
ini
merupakan
yang
total adalah 325 orang. Dari 325 orang tersebut peneliti mengambil sampel
dengan metode yang digunakan Isaac dan Michael untuk tingkat kesalahan
10%, sehingga didapat jumlah sampel adalah 147 orang. Teknik pengambilan
sampel adalah dengan menggunakan teknik simple random sampling.
Pembahasan
Hasil
memiliki
dari
penelitian
kepedulian terhadap
ini
adalah
lingkungan
Universitas Negeri
yang
tinggi.
Yogyakarta
Namun sangat
accounting
berbasis
university social
responsibility
(USR)
25
Green Accounting
lebih
yaitu
26
Green Accounting
27
Green Accounting
28
Green Accounting
towards
environment
related
activities.
Generally green
29
Green Accounting
30
Green Accounting
Conclusion
Environmental accounting and reporting practices are in the nascent stage
in India. Even though Indian corporates comply with the rules and regulations
with regard to environmental protection, till now no clear cut policies are
framed and formulated at the National, State or even at the company level, for
ensuring the level of compliance to environmental norms.
31
Green Accounting
mandates
the
preparation
of
annual
accounts
of
companies
in
Companies Act nor as per Indian Accounting Standards (AS's) Further more
there are 23 stock exchanges in India, governed by the Securities and
Exchange Board of India (SEBI) Act 1992. Each of these stock exchanges has
different listing requirements. However, there is no mandatory SEBI listing
requirement for Indian companies, from these stock exchanges, to disclose
environmental information. Therefore, any environmental disclosure by Indian
companies is purely voluntary.
32
Green Accounting
Research Hypotheses
Ho1: There is no significant relationship between Environmental Accounting
and Return on Capital Employed.
Ho2: There is no significant relationship between Environmental Accounting and
Net profit Margin.
Ho3: There is no significant relationship between Environmental Accounting and
Dividend per Share.
Ho4: There is no significant relationship between Environmental Accounting and
Earnings per Share.
Limitation of the Study
Empirical research on corporate environmental disclosure is available
largely for developed nations and very few is available for Asian countries. This
research is probably one of the very few initial research works with respect to
environmental accounting by Indian corporate. Hence, the extent of prior
research literature available on environmental accounting reporting by Indian
companies is limited. The sample size considered for this research is too small to
generalize and conclude for diverse sectors of Indian companies. There is scope
for doing further theoretical and action research in this field.
Empirical Analysis
Using the T- Ratio to test for their statistical significance, it is
evident that only NPM and DPS variables are statistically significant. This is
33
Green Accounting
due to the fact that their observed T- values are positive and above the rule of
thumb of 2. The other variables are statistically insignificant because their
observed t-values are either negative or far less than the 'rule of thumb' of 2. From
the R- squared of 0.859172, the regression co-efficient indicates that about 83% of
the changes in the dependent variable are explained by the changes in the
independent variables. The F- value of 12.95815 indicates that the parameter
estimate cannot be dismissed at 5% level of significance. This is due to the fact
that the calculated F- value is more than the critical K-value. The D.W statistic of
2.149650 indicates the absence of auto-correlation since it is up to rule of Thumb
of 2. In the course of this research, some hypotheses were formulated and they
include:
Ho1: There is no significant relationship between Environmental Accounting
and Return on Capital Employed.
Ho2: There is no significant relationship between Environmental Accounting and
Net profit Margin.
Ho3: There is no significant relationship between Environmental Accounting and
Dividend per Share.
Ho4: There is no significant relationship between Environmental Accounting and
Earnings per Share.
Conclusion
Environmental costs cover all cost; incurred concerning environmental
protection such as emissions treatment as well as wasted material, capital and
labour which so called non product output as a result of inefficiency
production activities. Different firms may consider different elements into
environmental costs but it is important that all significant and relevant costs are
incorporated for sound decision making purpose. The general picture, which
emerges from current reporting, is that since the disclosures of environmental
information are voluntary, there is a diversity of reporting practice.
34
Green Accounting
tuntutan
masyarakat-konsumen lebih jauh lagi yaitu agar proses produksi suatu barang
mulai dari pengambilan bahan baku sampai ke pembuangan suatu produk setelah
dikonsumsi (digunakan) tidak merusak lingkungan. Dalam upaya pelestarian
lingkungan, ilmu akuntansi berperan
melalui
35
Green Accounting
dihasilkan.
2. Biaya lingkungan jika tidak mendapatkan perhatian khusus akan menjadi
tidak jelas dan masuk dalam akun overhead atau bahkan akan diabaikan.
3. Banyak perusahaan telah menemukan bahwa biaya lingkungan dapat
diimbangi dengan menghasilkan pendapatan melalui penjualan limbah
sebagai suatu produk.
4. Pengelolaan biaya lingkungan yang lebih baik dapat menghasilkan
perbaikan kinerja lingkungan dan memberikan manfaat yang signifikan
bagi kesehatan manusia serta keberhasilan perusahaan.
5. Memahami biaya lingkungan dan kinerja proses dan produk dapat
mendorong penetapan biaya dan harga produk lebih akurat dan dapat
membantu perusahaan dalam mendesain proses produksi, barang dan jasa
yang lebih ramah lingkungan untuk masa depan.
6. Perusahaan mempunyai keunggulan kompetitif yang didapat dari proses,
barang, dan jasa yang bersifat ramah lingkungan.
Penerapan Green Accounting di Indonesia
Dilihat dari sudut dasar hukum pelaksanaannya, CSR di Indonesia secara
konseptual masih harus dipilah antara pelaksanaan CSR yang dilakukan oleh
perusahaan besar dan CSR yang dilakukan oleh perusahaan kecil dan menengah.
Selama ini terdapat anggapan yang keliru bahwa pelaksanaan
CSR hanya
36
Green Accounting
dan untuk
mengatasinya akan lebih sulit dibandingkan dampak yang ditimbulkan oleh satu
perusahaan besar.
Bila dilihat dari pelaksanaan CSR di Indonesia, maka dapat dikatakan
bahwa perusahaan yang telah melaksanakan program CSR dan membuat
laporannya belum bisa dikatakan sebagai perusahaan yang telah menerapkan
akuntansi lingkungan. Hal ini disebabkan karena dalam operasional perusahaan
belum memasukkan upaya pelestarian lingkungan sebagai bagian integral (Idris,
2012). Gray et al. (1993) menyimpulkan bahwa mekanisme pengungkapan yang
bersifat sukarela kurang tepat. Bukti dari Deegan and Rankin (1996) menyebutkan
bahwa pelaporan akuntansi lingkungan bersifat bias karena perusahaan seringkali
tidak melaporkan kabar buruk (bad news).
Kesimpulan
Dampak aktivitas perusahaan perlu dilaporkan sebagai perwujudan
tanggung jawab perusahaan kepada stakeholder. Rendahnya kesadaran pelaporan
dampak lingkungan disebabkan oleh beberapa kendala pelaporannya. Pentingnya
akuntansi lingkungan perlu dilakukan upaya untuk meningkatkan penerapannya.
Dalam upaya keseragaman dan memenuhi fungsi keterbandingan, Ikatan
Akuntan Indonesia (IAI) diharapkan dapat menyusun pedoman Sustainability
Reporting. Keseluruhan aktivitas perusahaan akan berdampak pada masyarakat
dan lingkungan dalam jangka panjang demi menjaga pembangunan yang
berkelanjutan, maka Sustainability Reporting
diperlukan.
Penyelenggaraan Indonesia Sustainability Reporting Award (ISRA) oleh
Ikatan Akuntan Indonesia Kompartemen Akuntan Manajemen diharapkan akan
meningkatkan reputasi perusahaan dan kemudian kesadarannya alam melaporkan
apa
saja yang telah mereka lakukan untuk memberikan nilai tambah yang
37
Green Accounting
Green Accounting
However, due to difficulties in estimating the amount of future losses, there was
no company would not follow the guidelines properly So the need was felt to
develop new guidelines.
Long before such an attitude on the social and environmental impacts of
business activities has yet Monetary Economics, during the last 300 years has
been the development of agent societies. This is expressed in our ecosystem,
there are practical limitations associated with the current limitations of such
interests in a particular company, professional, business, economics
marketing
says
Since
it
also
includes
environmental
or
accounting,
Incorporating environmental
Green Accounting
comprehensive tool to
business decisions Enter the internal environmental cost accounting system will
help companies make decisions In addition to increasing long-term profitability,
and improve the environmental performance of its introduction as the green
industry, capital market, provide increased shareholder wealth. Acceptance of
the Company's accounting can be competitive with other companies under
common and customary to apply only the accounting. Environmental accounting
system based on the classic ideas of accounting change is complete. In this
context, the cost of pollution and elimination as a function of the product or
service, along with their benefits and costs of goods and services is calculated.
40
Green Accounting
diperhatikan
oleh
pemerintah
setempat
sehingga
jangan
sampai
41
Green Accounting
Perbedaan
42
Green Accounting
Metoda Penelitian
Penelitian atau studi ini bermaksud melakukan mapping terkait peran
internal audit dalam melakukan pengawasan terkait implementasi Green
Accounting. Penelitian ini menggunakan populasi yaitu universitas se-Kota
Semarang. Dalam hal ini dapat dikatakan penelitian ini adalah penelitian sensus,
sehingga tidak ada sampel penelitian. Data dalam penelitian ini dikumpulkan
melalui dua cara. Cara pertama adalah adalah mengumpulkan data sekunder dari
perpustakaan seperti telaah literatur dari berbagai buku, jurnal dan beberapa
referensi lainnya. Cara kedua adalah mengumpulkan data primer yaitu data
tentang perspepsi manajemen perusahaan terkait dengan perhatian, keterlibatan,
pelaporan akuntansi keuangan dan auditnya.
Kesimpulan
Berdasarkan pengujian hipotesis yang telah dilaksanakan, peneliti dapat
menarik kesimpulan sebagai berikut, tidak terdapat perbedaan secara siginifikan
kinerja dan tanggungjawab sosial antara Universitas Negeri Semarang (Unnes)
dengan Universitas lain Se-Kota Semarang. Hal ini telah dibuktikan dalam
pengujian hipotesis secara simultan dengan menggunakan Independent Sample TTest, ditinjau dari probabilitasnya maka H1 tidak diterima. Sedangkan secara
parsial H2, H4 dan H5 tidak diterima, sedangkan H3 diterima. Secara statistik,
hanya keterlibatan lingkungan (Environmental Involvement) saja yang berbeda
signifikan antara Universitas Negeri Semarang (Unnes) dengan universitas lain
se-Kota Semarang.
43
Green Accounting
Green Accounting
The green accounting still faces a number of problems, such as, the
45
Green Accounting
Green Accounting
reproducibility of the method. The verification may enable to assess the methods
response to variations among different studies. It is recommended that checking
robustness should be made only after robustness of the method is obtained.
Methodology
The emergy flows represent three main categories of energy sources:
natural renewable resources (R), non-renewable natural resources (N) and those
ones feedback from the economy (F). All the three categories are fundamental in
emergy accounting and enable the understanding of system interactions with the
environment. The R and N flows are provided by the environment and are
considered as free-of-charge under the economic viewpoint. While the renewable
resources can be replaced at least at the same rate as they are consumed, the nonrenewable resources are depleted faster than their natural ability of recovering.
The economic inputs (F) are provided by the market. The output (emergy yield, Y)
is the sum of all emergy system inputs.
Conclusion
Two main findings can be drawn from the previouslydiscussion. Firstly, all
the agricultural systems considered as case study determine a defined domain
region, less or more extended according to the case and despite of differences in
the analyzed variables. The more distant points correspond to well-specified
47
Green Accounting
cases, for instance, those ones adopting organic management and/or land with
high tendency to topsoil erosion.
The second finding is related to emergy methodology and the use of the
ternary diagram. Even considering this study a preliminary approach needing
further deeper assessment, results indicate emergy accounting as a self-consistent
method, i.e. with highrobustness. Further assessment of such robustness can be
achieved by applying the ternary diagram method to data representing other
production systems and analysts criteria. Emergy shows to be a method ableto
characterize production systems in a robust way, even considering variations in
analysts criteria orsystem nature. The robustness of emergy methodology is
remarkable, especially, when oneconsiders it in comparison with others
accounting methodologies.
48
Green Accounting
and
social
pollution, the equitable distribution of wealth and improved social services pose
a challenge to management, as the value of the company has to be increased
for the stakeholders in such a manner that social and environmental
responsibility should not be neglected.
The Multi-dimensional Model of Corporate Sustainability.
In this light we can talk about corporate sustainability if we take into account the
interaction between both the economy (the company) and the environment, and
the relationship between theeconomy
(the
company)
and
society.
This
49
Green Accounting
Sustainability Accounting.
Conclusion
Companies have a key role in achieving sustainability. Their current
activities not only have an effect on todays world but on the future, too. Now,
companies themselves are slowly beginning to understand this; however,
relatively few know how to achieve corporate sustainability, and through this to
contribute to total, global sustainability. Accounting can offer help in this
endeavour. However, traditional accounting systems do not deal with
50
Green Accounting
accounting for social and environmental effects and are not capable of
demonstrating them. For this reason, sustainability accounting, going beyond
green accounting, must be emphasised, both by researchers-searching increasingly
for methods and procedures applicable in practical life-and by companies, so that
decisions based on the information provided by sustainability accounting
contribute to economic, social and environmental sustainability, and make it
possible for the company to survive in the long term. The following research
tasks are needed to achieve these goals.
to provide proposals to discover and further develop the basic
principles, tools and methods which are most likely to allow
the
51
Green Accounting
52
Green Accounting
The main purpose of the paper is to examine the literatures that deals with
Environmental accounting or green accounting and sustainability. The study also
makes an attempt to understand how green accounting has been considered and
evaluated by different authors who have done researches in the same field. Based
on different studies considered, a procedural model suitable for most of the
developing countries is to be selected.
Literature Review
Gary Otte (2008) suggested in the article of GHG Emission Accounting
that the organizations may have certain internal and external benefits by means of
implementing green accounting system. He declares that GHG accounting
emission
involves,
tracking
emissions,
accounting
and
reporting.
The
53
Green Accounting
54
Green Accounting
55
Green Accounting
perhatian
terutama
di
berkembang telah
Lapindo melainkan masyarakat Indonesia yang juga ikut dirugikan. Selain itu juga
memiliki dampak pada sosial, ekonomi, budaya sera sosial. Dampak pada sosial
yaitu masyarakat yang terkena lumpur harus meninggalkan tanah leluhurnya
56
Green Accounting
dan harus pindah ke daerah yang aman, bidang budaya mereka harus
berinteraksi dengan masyarakat lain di tempat penampungan/pengungsian
karena mereka harus beradaptasi dengan kebiasaan atau adat istiadat yang
berbeda. Ekonomi terganggu seperti berkurangnya pengunjung di Industri
Kerajinan Kulit Tanggulangin karena waktu dan jarak tempuh yang relatif
lebih lama ke lokasi dengan adanya kemacetan dan antrian panjang. Bidang
industri, sekitar lapindo aktifitas produksinya terhenti. Di sektor lingkungan,
terganggunya ekosistem di daerah sekitar dan tempat pembuangan lumpur,
banyak lahan pertanian di sekitarnya menjadi lautan lumpur dan banyak biota
liar yang mati karena terkena lumpur panas.
Kesimpulan
Akuntansi lingkungan ini relatif baru yang masih dalam taraf uji coba dan
pengembangan. Disiplin baru yang makin banyak mendapat perhatian terutama
dalam negara yang sedang berkembang telah menjadi sarana penting bagi
wirausahawan, sektor publik, dan masyarakat. Data dan.informasi yang
disajikan digunakan sebagai bahan pengambilan keputusan dalam berbagai
organisasi bisnis, pemerintahan, dan organisasi sosial sehingga perusahaan dan
instansi memandang perlu untuk melengkapi diri dengan data informasi
lingkungan yang lengkap dan akurat yang sangat vital untuk penentuan kebijakan
secara tepat.
Penjelasan
dialektis
tentang
Green Accounting
satu
cara
untuk
melestarikan
lingkungan
hidup
adalah
atau
institusi
mempunyai
dampak
yang
signifikan
melakukan
terhadap
limgkungan.
Dengan
adanya
58
Green Accounting
Green Accounting
60
Green Accounting
DAFTAR PUSTAKA
E-journal.uajy.ac.id
www.stiykpn.ac.id
repository.uksw.edu
lib.unnes.ac.id
accounting.crru.ac.th
www.greeneconomics.net
www.ccsenet.org
www.allresearchjournal.com
www.iracst.org
www.econjournals.com
hrmars.com
www.ijcrar.com
www.ijstr.org
www.aijcrnet.com
www.ijhssnet.com
multiparadigma.lecture.ub.ac.id
demo.tsm.ac.id
61