Sustainable Accounting and Reporting

Green accounting plays a vital role in addressing the environmental consequences of mining. However, existing research is predominantly concentrated in developed countries, leaving a knowledge gap in developing contexts such as Ghana. To bridge this gap, this study conducts a systematic review of green accounting practices within Ghanaian mining communities. Using PRISMA guidelines, the authors examined peer-reviewed literature from three major academic databases, employing keywords such as "green accounting," "environmental accounting," "sustainable accounting," "natural resource accounting," and "mining in Ghana." From an initial pool of 276 studies, 46 were selected based on inclusion criteria. The findings show that while green accounting disclosures are increasingly present in corporate reports, they remain inconsistent. Several studies also evaluate the legal and policy frameworks shaping corporate environmental responsibility in mining, while others assess sustainability practices among mining firms. The study concludes by advocating for locally tailored sustainability strategies and suggests future research on the socio-environmental impact of ecofriendly technologies in Ghana's mining sector.

The study was conducted “Exploring the Accounting and Reporting System in The Case of Progynist Butajira Branch” specifically to implementing the accounting theories set for NPO. The study utilized a sample of 5 Progynist staffs that are directly related with financial activities. Simple random sampling technique was adopted as sampling method for the research and tried to address all brunch including head offices (Addis Ababa, Butajira, Hossana, and Mizan – Aman) which are coordinated by Addis Ababa office. In order to achieve the main research objectives, this study applies a mixed methods approach which adopts both quantitative and qualitative. The researcher used descriptive data and both primary and secondary data was conducted. The most commonly identified weaknesses of the NGO sector include; luck of smooth transition, orientation and lobbing with in employees, depend on donors fund and their interest, The budget plan doesn’t approved at the intended time and probably gets a revision, the organization has no clear direction for depreciation method. Therefore the following recommendations were made: the organization better to have an internal auditor who helps to sustain the accuracy and reliance of financial activities, it is better to have smooth staff transition, orientation and lobbing; and need focus on enhancing of employee satisfaction, the organization should look another income generating activities and fund raising options to avoid the dependency on donor; and the organization had better to well scrutinize on donor interest before reaching consensus, It’s better to give a due focus to the preparation of budget plan, understanding of donor interest, It is need to have clear method set for depreciation. In general, if the organization fully performs the above-mentioned possible remedies, it will address all its gaps.

Sustainable finance, as a new and broader approach to
finance integrating environmental, social and governance
issues, is becoming increasingly important nowadays,1
particularly in the sub-fields of ‘green’ and ‘climate
finance’ (cf. Annex A). However, some actors claim that
“Financial markets were not designed to manage the planet”.2
From this assertion, we can wonder how far the current
financial system can be sustainable and can contribute
to the fight against climate change.
In this paper, we argue that, in fact, today’s mainstream
sustainable finance, and the accompanying accounting
systems, are based on a particular paradigm/model (a
neoclassical one); then, through a bio-economic analysis,
we show that it raises serious questions about its ability to
be aligned with strong ecological requirements (including
climate issues). Therefore, we analyse this paradigm,
associated with ‘fair value accounting’ (FVA), and show
that this model is by no means the only one: we discuss
the distinctions between this paradigm and what we call
‘traditional finance’ (Spremann, 2010), which is related
to ‘historical cost accounting’ (HCA). From this analysis,
we propose to reframe sustainable finance on the basis of
this other paradigm (the ‘traditional’ one), starting with
restructuring accounting systems. In this, we follow the
current demands to re-embedding sustainable finance in
integrated accounting systems capable of accompanying it
(EU High Level Expert Group on Sustainable Finance, 2018;
Fullwiler, 2016). This accounting redirection corresponds
in many respects to what the CARE (Comprehensive
Accounting in Respect of Ecology) model proposes, as
defined by Rambaud and Richard (2015).

Universities are isomorphic not because of the effectiveness of their processes but because of the legitimacy assigned by institutional logic. However, sustainable development discourses invoke a novel mission for producing knowledge and innovation for sustainable development. Accordingly, this research collected data from five types of internal stakeholders' intellections of the four pillars of green university infrastructure. The analysis of data collected from 89 university stakeholders sufficient for a 90% confidence level with 5% relative tolerable error was organized as five groups in a contingency table for the chi-square test. The statistical analysis, that is, the chi-square value, indicates that all five stakeholders perceive in the same direction – that the four pillars of the green university soft infrastructure need to be reconfigured to produce green knowledge and innovation. Hence, the findings inspire the conventional universities and policymakers to transform th...

Legitimacy theory helps to understand the organization’s behavior in implementing, developing and communicating its social responsibility policies. The main assumption of legitimacy theory is fulfilling the organization’s social contract, which enables the recognition of its objectives. This in turn requires the adoption of a CSR strategy affecting various areas of activity, including in particular management accounting. The paper draws arguments from literature to identify the role of the legitimacy theory in management accounting research. The article’s thesis is that sustainable management accounting is a valuable tool of legitimacy for a socially responsible company. The paper is structured as follows: after the introduction, the second section provides the background for the research study; it is a literature review concerning the way in which accounting legitimizes the status of a socially responsible corporate. The third section of the paper presents sustainable management ac...

Recycling and composting are perceived as means to reduce urban waste that end up in landfills, preserve natural and manmade resources, reduce methane emissions from landfills and promote circular economy. Although recycling has gained social acceptance during the last decades in most parts of the world, there are still people who do not participate in the recycling process, thus not contributing to the solution of problems, but persisting on their conservation. There have been several studies that try to identify the forces that drive or drive not people to recycling, but none has posed yet the research question which processes can encourage people in Greece to participate more in circular processes. The aim of this study has been to identify the reasons why people in the region of Attica recycle or not and to pinpoint the recycling policies that would encourage them to recycle and compost more. So as to address this question, statistical analysis has been made to the results of an online survey on the issue. Criteria have also been set that concern the relationship of recycling with sustainability, which have been assessed by citizens in the survey. Through the quantification of indicators that concern certain recycling policies and the weighting factors that have resulted by citizens, multicriteria analysis has been made (using Multi Attribute Utility Theory), so as to indicate the optimum recycling process for the region of Attica. Conclusions are drawn on circular policies that should be put forward, so as to result in more people participating in them.

Finansal tablolar uzun yillardir sirket performansinin degerlendirilmesinde kullanilan tek kaynak iken, yasanan kuresel ekonomik krizler, sadece finansal raporlar uzerinden yapilan degerlendirmelerin sirket performansi ve gelecegine iliskin tum tabloyu sunmakta yetersiz kaldigini acikca gostermistir. Dunyanin bir ucunda yasanan afetlerin dunyanin diger ucunda uretimi durdurmasi, cevreye zarar veren uygulamalarin veya insan haklari ihlallerinin genis capli boykotlara yol acmasi, azalan dogal kaynaklarin hammaddeleri tehdit etmesi ve benzeri gelismeler, sirketlerin finansal tablolarinda yer almayan risklerin sirketler icin finansal sonuclara yol acabildiginin gostergesi olmustur. Şirket performansinin sadece karla degerlendirilmesi anlayisindan uzaklasilmasi ve sirketlerin karsi karsiya oldugu cevresel, sosyal ve yonetimsel risklerin ve belirsizliklerin sirket surdurulebilirligini dogrudan etkiledigini goren yatirimcilar, sirketlerden finansal olmayan performanslarina iliskin de bilgi...

Analyze collaboration between local government of Mamuju Tengah and PT. Astra Agro Lestari in Mamuju Tengah Regency can help solve various problems related to the production of the community of oil palm farmers whose impact is the improvement of the welfare of the community. This study aims to find out if there is a colaboration between the local goverment of Central Mamuju regency and PT. Astra Agro Lestari in increasing oil palm farmers production.The research used the qualitative approach with a case study. The informants were selected usng the purposive sampling technique. The data were selected through in-depth interviews, dokumentation, and obsevation, and they were analysed in several steps including data reduction, datapresentation, conclusion, and verification.The results show that there is a collaboration between the local goverment of Central Mamuju regency and PT. Astra Agro Lestari. The activities and strategies include conducting trainings and arranging post-harvest management of the palm oil plantation to increase the famers' production. The collaboration used the donor-recipient model because it is a moderate model based on the idea that several actors have information and skills to control consistent policies related to many social interests.

Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present sustainability accounting in the light of positive and normative accounting theory and to propose its conceptual framework as a normative solution. Positive theories allow the author to use inductive reasoning and thus indicates the state of accounting development (opportunities and risks) in sustainable business, identifying three key gaps: theoretical, empirical and methodical. In turn, by means of normative theories, on the basis of deductive reasoning, the paper recognizes the desired directions and normatives of sustainability accounting changes. The research methodology is based on theoretical and methodological triangulation, using descriptive and comparative analysis. The main findings of the research focus on an original normative...

First used in 2019 by the European Union, the double materiality concept raises questions for companies and academics. The purpose of our study is to show the extent of double materiality disclosure in the sustainability report of TotalEnergies, one of the top European companies included in the Integrated Oil and Gas industry. We used a qualitative methodology, content analysis. We find that most of the aspects related with materiality are vaguely presented. This is one of the first studies dedicated to the reflexion of the double materiality in the reports. Double materiality has the potential to help companies integrate sustainability into their internal processes. Our research has implications for standard-setters. We argue that there is a need for clear standards that will help companies contribute to the achievement of global sustainability-related goals.

An accounting method known as "sustainability accounting" takes into consideration how business operations affect society, the environment, and the economy. Stakeholder theory serves as a crucial basis for the application of sustainability accounting, which requires businesses to take stakeholders' interests into consideration when making decisions. This theory places a strong emphasis on the value of businesses' relationships with stakeholders and the role that stakeholders play in the decision-making process. The objective of this review is to evaluate the numerous research projects that have been carried out concerning the application of stakeholder theory in sustainable accounting. It is anticipated that the study's findings will help people comprehend the significance of applying stakeholder theory to sustainability accounting and will offer suggestions for businesses looking to improve their sustainability accounting procedures.

An accounting method known as "sustainability accounting" takes into consideration how business operations affect society, the environment, and the economy. Stakeholder theory serves as a crucial basis for the application of sustainability accounting, which requires businesses to take stakeholders' interests into consideration when making decisions. This theory places a strong emphasis on the value of businesses' relationships with stakeholders and the role that stakeholders play in the decision-making process. The objective of this review is to evaluate the numerous research projects that have been carried out concerning the application of stakeholder theory in sustainable accounting. It is anticipated that the study's findings will help people comprehend the significance of applying stakeholder theory to sustainability accounting and will offer suggestions for businesses looking to improve their sustainability accounting procedures.

This study aims to find out if there is a colaboration between the local goverment of Central Mamuju regency and PT. Astra Agro Lestari in increasing oil palm farmers production. The research used the qualitative approach with a case stud. The results show that there is a collaboration between the local goverment of Central Mamuju regency and PT. Astra Agro Lestari. The activities and strategies include conducting trainings and arranging postharvest management of the palm oil plantation to increase the famers' production. The collaboration used the donor-recipient model because it is a moderate model based on the idea that several actors have information and skills to control consistent policies related to many social interests. Abstrak: Penelitian ini bertujuan untuk mengetahui apakah terjadi sebuah kolaborasi antara pemerintah daerah Kabupaten Mamuju Tengah dan PT. Astra Agro Lestari dalam meningkatkan produksi petani kelapa sawit. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian study kasus. Hasil penelitian menunjukkan bahwa memang terjadi sebuah kolaborasi antara pemerintah daerah Kabupaten Mamuju Tengah dan PT. Astar Agro Lestari dengan aktivitas dan strategi yang dilakukan adalah melakukan pelatihan dan penanganan pasca panen perkebubnan kelapa sawit untuk meningkatkan produksi petani kelapa sawit.sementara model yang digunakan dalam melakukan kolaborasi adalah model model menyerupai model Donor-recipient Model karena model ini merupakan model moderat yang didasarkan pada gagasan bahwa sejumlah aktor menguasai informasi dan keahlian untuk mengontrol kebijakan yang konsisten dengan kepentingan sosial yang banyak tersebut

The purpose of this study is to analyze how materiality manifests in the reports of several companies in Indonesia in 2020. This study uses qualitative methods by using secondary data in the form of documents as data collection. The results of this study indicate that the economic, environmental, and social activities of each company that are disclosed as material in the report differ with different data completions even though they use the same guidelines (GRI Standards) in the preparation of the report.

The principles of non-financial reporting are a prerequisite for the harmonization of reporting standards and a guarantee of comparability of reporting indicators. A lack of a long-term and established practice in preparing non-financial reporting does not allow forming its principles as generally accepted rules for the preparation of reporting data. Therefore, the system of principles of non-financial reporting should be based on the results of scientific research on the theories of disclosure of non-financial information, including publications indexed in the SCOPUS. Based on the results of the bibliometric and linguistic analysis of the selected scientific publications, the correspondence was established between the content substance of the postulates of the most popular motivational theories of non-financial reporting (agency theory, institutional theory, legitimacy theory, stakeholder theory) and individual components of the mechanism of disclosure of non-financial information. The identified causal relationships allowed formalizing the principles of preparing non-financial statements and combining them into a coherent system that covers informational, legal, organizational and communicative aspects of the reporting mechanism and consists of such principles as: application of differentiated metrics; the predominance of substance over form; business accountability; access to information of public interest; reporting coherence; reporting preparation periodicity; full coverage; consistent and continuous disclosure. The formed system of principles of non-financial reporting comprehensively considers the peculiarities of the process of preparation of reporting data which mainly contains non-financial information. Therefore, its use as a basis for non-financial reporting standards will contribute to their harmonization and increase the comparability of reporting data.

Tujuan penelitian ini adalah untuk menganalisis bagaimana pengungkapan aspek materialitas dalam laporan keberlanjutan beberapa perusahaan di Indonesia pada tahun 2020. Penelitian ini menggunakan metode kualitatif dengan menggunakan data sekunder berupa dokumen sebagai pengumpulan data. Hasil penelitian ini menunjukkan bahwa aktivitas ekonomi, lingkungan, dan sosial tiap perusahaan yang diungkap sebagai topik material dalam laporan keberlanjutannya dipublikasikan dengan kelengkapan data yang berbeda-beda walaupun menggunakan pedoman yang sama (GRI Standards) dalam penyusunan laporan keberlanjutannya.  

Bir üretim stratejisi olarak yalın üretimi benimseyen işletmelerde, yönetim muhasebesi bilgi sisteminin hem bu yeni stratejiye geçişi destekleyecek hem de yeni stratejinin uygulamasını ve sürdürülebilirliğini sağlayacak şekilde yeniden dizayn edilmesi gerekmektedir. Bu gerekliliğin sonucu olarak yalın muhasebe geliştirilmiştir. Yalın muhasebenin birbiriyle ilişkili çeşitli konuları bulunmaktadır. Değer akış maliyetleme bu konulardan biridir. Değer akış maliyetleme, değer akışları düzeyinde örgütlenen yalın işletmelerde maliyetleri değer akışları temelinde takip eden, hesaplayan ve raporlayan bir maliyetleme sistemidir. Yöntemde maliyetler değer akışlarına direkt kabul edildiği için, maliyet bilgilerini bozan dağıtımlara ihtiyaç ya hiç olmamakta ya da çok az olmaktadır. Bu çalışmanın amacı, yalın üretim ortamında yöneticilere ve tüm çalışanlara doğru maliyet bilgisi sunan değer akış maliyetlemenin yalın işletmelerdeki yeri, önemi ve işleyişi hakkında örneklerle bilgi vermektir.

Universities are isomorphic not because of the effectiveness of their processes but because of the legitimacy assigned by institutional logic. However, sustainable development discourses invoke a novel mission for producing knowledge and innovation for sustainable development. Accordingly, this research collected data from five types of internal stakeholders' intellections of the four pillars of green university infrastructure. The analysis of data collected from 89 university stakeholders sufficient for a 90% confidence level with 5% relative tolerable error was organized as five groups in a contingency table for the chi-square test. The statistical analysis, that is, the chi-square value, indicates that all five stakeholders perceive in the same direction – that the four pillars of the green university soft infrastructure need to be reconfigured to produce green knowledge and innovation. Hence, the findings inspire the conventional universities and policymakers to transform th...

MALZEME AKIŞ MALİYET MUHASEBESİ STANDARTLARI ÇERÇEVESİNDE ENDÜSTRİYEL ÜRETİM ATIKLARININ DEĞERLENDİRİLMESİ Ahmet Fatih Kılıç Yüksek Lisans Tezi, İşletme Anabilim Dalı Tez Danışmanı: Doç. Dr. Çağrı KÖROĞLU 2019, XV + 163 sayfa Son zamanlarda çevresel sorunların artması, dikkatleri çevrenin sürekliliği ve sürdürülebilirliği yönüne çekilmesine neden olmuştur. Bu sayede uluslararası düzeyde hem sosyal, hem de bilimsel açıdan çeşitli çalışmaların ortaya çıkmasıyla birlikte çevre farkındalığı daha belirgin bir şekilde oluşmuştur. Bu farkındalığa bağlı olarak, işletmeler de çevreden kendilerini soyutlayamadıkları için sosyal sorumlulukları gereği çevresel konuları benimsemeye başlamıştır. İşletme fonksiyonları da çevresel konulardan etkilenmiş, yeni iş modellerinin ve çalışma prensiplerinin ortaya çıkarılmasına imkan tanımıştır. Malzeme Akış Maliyet Muhasebesi, çevresel bilinci benimsemiş olarak sadece parasal yönden değil aynı zamanda fiziksel bir yaklaşımla gizli maliyetlerin ortaya çıka...

Çalışmada, yönetim muhasebesi kapsamında kullanılan yöntemlerin bütünleştirilmeleri ile ilgili 1990-2018 yılları arasında yayımlanan çalışmaların belirli parametreler çerçevesinde incelenmesi amaçlanmaktadır. Bu kapsamda; literatürde yapılmış toplam 14 adet ikili, 4 adet ise üçlü bütünleştirme çalışması ele alınmıştır. En çok bütünleştirme çalışmalarının; kaynak tüketim muhasebesi ile zaman esaslı faaliyete dayalı maliyetleme alanlarında yapıldığı görülmektedir. Faaliyete dayalı maliyet ile ekonomik katma değer bütünleştirmesi ise en çok çalışılan konulardan biri olarak ikinci sırada yer almaktadır. Üçlü bütünleştirme çalışmalarının ise 2000'li yıllardan sonra yapılmaya başlandığı görülmektedir.

Son zamanlarda, iş dünyasının malzeme ve enerji kullanımını azaltarak verimliliği arttırmak için zorlandıkları görülmektedir. Malzeme akış maliyet muhasebesi yardımcı olabilecek bir yönetim aracı olarak önerilmiş ve ISO 14051 standardında uluslararası bir çevre yönetimi muhasebe standardı, işletme tarafından değerlendirilmek üzere ortaya çıkmıştır. Bu makale, mevcut malzeme akış maliyet muhasebesi literatürünün bir incelemesini sunmaktadır. Çalışmanın amacı, malzeme akışı maliyet muhasebesi aracının gelecekteki gelişimi için bir temel oluşturacak vakaların ele alınarak araştırma gündeminin geliştirilmesidir. Çalışmada, şirketler için uygulamanın kapsamı ve soruşturma yöntemlerinin genişletilmesinin belirlendiği bir yol haritası ana hatlarıyla belirtilmeye çalışılmıştır.

MALZEME AKIŞ MALİYET MUHASEBESİ STANDARTLARI ÇERÇEVESİNDE ENDÜSTRİYEL ÜRETİM ATIKLARININ DEĞERLENDİRİLMESİ Ahmet Fatih Kılıç Yüksek Lisans Tezi, İşletme Anabilim Dalı Tez Danışmanı: Doç. Dr. Çağrı KÖROĞLU 2019, XV + 163 sayfa Son zamanlarda çevresel sorunların artması, dikkatleri çevrenin sürekliliği ve sürdürülebilirliği yönüne çekilmesine neden olmuştur. Bu sayede uluslararası düzeyde hem sosyal, hem de bilimsel açıdan çeşitli çalışmaların ortaya çıkmasıyla birlikte çevre farkındalığı daha belirgin bir şekilde oluşmuştur. Bu farkındalığa bağlı olarak, işletmeler de çevreden kendilerini soyutlayamadıkları için sosyal sorumlulukları gereği çevresel konuları benimsemeye başlamıştır. İşletme fonksiyonları da çevresel konulardan etkilenmiş, yeni iş modellerinin ve çalışma prensiplerinin ortaya çıkarılmasına imkan tanımıştır. Malzeme Akış Maliyet Muhasebesi, çevresel bilinci benimsemiş olarak sadece parasal yönden değil aynı zamanda fiziksel bir yaklaşımla gizli maliyetlerin ortaya çıka...

Entelektüel sermaye kavramı son yıllarda önem kazanmaya ve çeşitlenmeye devam etmektedir. Entelektüel sermaye maddi olmayan kaynaklardan sağlanan değerler bütünü olarak özetlenebilir. Hem kurumsal imajın artırılması hem de işletmelerin gerek sosyal ve çevresel sorumluluklar edinmesiyle sürdürülebilirlik önem kazanmaktadır. Sürdürülebilirlik; çevreye zararın en az düzeye çekilmesi, sosyal fayda sağlanması ve ekonomik verimliliğin artırılmasını amaçlayan bir kavramdır. Sürdürülebilirlik kavramı içerisinde yeşil hastane uygulamaları sağlık sektöründe öne çıkmaktadır. Her yıl büyüyen ve verilen önemin arttığı sağlık sektöründe sürdürülebilirliğin sağlanması önem arz etmektedir. Sürdürülebilirlik entelektüel sermayenin sosyal sermaye, insan sermayesi gibi birden fazla unsurunu bünyesinde barındırmaktadır. İşletmelerin sürdürülebilir kılınması ve değerlerinin artması için bu kavramların iyi anlaşılması ve sayısallaştırılması ihtiyacı doğmaktadır. Sürdürülebilir muhasebe alanı bu yönde alınacak kararlar, uygulanacak stratejiler için işletmelerin geleceğine ışık tutmaktadır. Bu çalışmada entelektüel sermaye, sürdürülebilirlik, sürdürülebilir muhasebe kavramları incelenmiş ve sağlık işletmelerindeki yeşil hastane kavramındaki önemine bakılmıştır.

The purpose of this paper is to examine the association between the Environmental Strategy (ES) and Environmental Management Accounting (EMA) usage. It also aims to consider the effect of EMA usage on the organizational performance. A research framework was developed based on the contingency theory. Data were collected via questionnaires distributed to companies listed on UAE Stock Markets (ADX and DFM) in 2016. Data were analyzed using a structural equation modelling. The model was statistically validated and evaluated. The results indicated that ES positively affects the level of EMA usage and a positive relationship between EMA and the organizational performance. These findings contribute to the management accounting contingency-based research by providing empirical evidence to support that relationship between ES and EMA as well as between EMA and the organizational performance in the context of developing countries.

This study investigated the business case for environmental management accounting (EMA) practices in financial terms among listed firms in Nigeria in line with stewardship theory. The population of the study comprised of all 170 non-financial listed firms in Nigeria as at 31 st December, 2015 but a sample of 22 firms that were purposively selected based on the impacts of their activities on the environment. Primary data on EMA practices were obtained through the aid of a structured questionnaire as well as secondary data on financial variables such as Return on Equity (ROE), size, leverage and growth through content analysis of annual reports. Descriptive statistics such as mean score, frequencies, and inferential statistics (regression analysis) were used to analyse the data. Findings showed that the level of EMA practice in Nigeria is low and has no significant effect on the financial performance of sampled firms. This implies that there is no business case for EMA practice in Nig...

In order to determine the amount and value of food waste, a regional survey was carried out, among others, in the Bosnia and Herzegovina (BiH), at the beginning of 2016. A number of 581 respondents participated in on-line survey and their answers were processed using descriptive statistics and dualnon-parametric test. The results of the research were presented according to logical units: socioeconomic characteristics of households; general habits when buying food; attitude toward food products shelf life; attitude toward food waste and factors of rational use of food. Most households in BiH prepare meals at home, and do not often eat in a restaurant or buy ready-made food. Food is mostly purchased in supermarkets and hypermarkets and about half of the respondents discard less than 0.5 kg of food weekly, the value of which is less than 5 euros. The above and other results suggest that food waste in BiH is still not a big problem, which is a consequence of the tradition and way of life, but also of low living standard.

The purpose of this study is to analyze the impact of state ownership (Gov), foreign ownership (foreign), and corporate governance (CG) on profitability and the implication on firm value. This study hypothesizes that profitability mediates the impact of Gov, foreign, and CG on firm value. The banking sector was chosen as the object of the research because this sector is quite vulnerable to the global financial crisis. The population of this study consists of banking companies listed on the Indonesia Stock Exchange (IDX) in the period of 2014-2018. Data were analyzed using multiple regression models and processed with SPSS software. The results of the data analysis show that there are significant effects of CG and foreign on profitability, and profitability and foreign on firm value. However, the sign of the foreign effect is negative. The mediating effect of profitability only found on the effect of CG on firm value.

Kurumsal sürdürülebilirlik kavramı; öncülleri ile ilişkilendirilip tartışılarak yepyeni bir paradigma olmaktan ziyade kurumsallaşmanın doğal deviniminde bir gelişme olarak tanımlandı. Kurumsal stratejik karar verme süreçlerinde kurumsal sürdürülebilirliğin yerini anlamak için farklı örgüt kuramlarından açıklamalar getirildi, literatürde bu konuda yapılan ampirik çalışmalar bu kavramsal çerçevede derlendi. Sürdürülebilirlik raporları kullanılarak sürdürülebilirlik performansı ölçümüne dair kritik göstergeler sunuldu. Makale sürdürülebilirliğin stratejik önemine yönelik örgüt kuramlarından farklı bakış açılarını derlemiş ve sürdürülebilirlik raporları kullanarak performans değerlendirmesinde kullanılabilecek kritik göstergeleri tartışarak literatürde iki önemli kuramsal boşluğu doldurmaya katkı sağlamayı amaçlamıştır.

Günümüzde yaşanan hızlı nüfus artışı, çarpık kentleşme ve sanayileşmeyle birlikte hava, su, gürültü kirliliği ve buna benzer bir dizi çevresel sorun ortaya çıkmıştır. Çevresel sorunların işletmeleri yakından ilgilendirmesi, işletme yöneticilerinin, etkin bir çevresel maliyet değerlendirme sistemi oluşturmasını ve bu yolla elde edilen verileri hem işletmenin, hem de doğal çevrenin yararına uygun kararlar almak için kullanmasını gerektirir. Geleneksel muhasebe sistemi çevresel maliyetleri ürünlere dağıtmakta yetersiz kaldığı için çevresel maliyetlerin doğru şekilde tespit edilerek, ürünlere doğru şekilde dağıtılması ve doğru işletme kararlarının alınabilmesi için çevre muhasebesi bilgi sistemine ihtiyaç duyulmaktadır. Bu noktadan hareketle bu çalışmada, çevre muhasebesi ve ilgili kavramlar açıklanarak, çevre muhasebesine duyulan gereksinimin önemi ortaya konulmaya çalışılmıştır. Bu makale, şirket yöneticilerine ve bu konuda araştırma yapanlara yol gösterecek teorik bir çalışmadır.

Kurumsal sürdürülebilirlik kavramı; öncülleri ile ilişkilendirilip tartışılarak yepyeni bir paradigma olmaktan ziyade kurumsallaşmanın doğal deviniminde bir gelişme olarak tanımlandı. Kurumsal stratejik karar verme süreçlerinde kurumsal sürdürülebilirliğin yerini anlamak için farklı örgüt kuramlarından açıklamalar getirildi, literatürde bu konuda yapılan ampirik çalışmalar bu kavramsal çerçevede derlendi. Sürdürülebilirlik raporları kullanılarak sürdürülebilirlik performansı ölçümüne dair kritik göstergeler sunuldu. Makale sürdürülebilirliğin stratejik önemine yönelik örgüt kuramlarından farklı bakış açılarını derlemiş ve sürdürülebilirlik raporları kullanarak performans değerlendirmesinde kullanılabilecek kritik göstergeleri tartışarak literatürde iki önemli kuramsal boşluğu doldurmaya katkı sağlamayı amaçlamıştır.

Gunumuzde bilincli tuketiciler tercihlerini dunyayi daha iyi bir yer haline  getirmek icin caba gosteren “duyarli ve sorumlu” sirketlerden yana  kullanmaktadir. Dolayisiyla sirket yoneticileri, cevreye ve topluma karsi  sorumluluklarini yerine getirirken hissedarlarin cikarlarini da koruyan  surdurulebilirlik konusu ile yakindan ilgilenmelidir. Kurumsal  surdurulebilirlik, sirketlerin dogru seyleri yaparak, cevreye ve topluma  deger katmasi, bunlari yaparken de karli bir sekilde buyumesidir.  Calismanin amaci; kurumsal surdurulebilirligin, gunumuzun toplumsal ve  cevresel zorluklarini firsata donusturerek rekabet avantaji saglayabilecek  stratejileri tespit etmektir. Calismada, sirketlerin topluma ve cevreye  deger katarken, karli bir sekilde buyuyebilecegi ve bu kapsamda  uygulayabilecegi stratejiler tespit edilmis ve bu stratejileri basariyla  uygulayan  sirketlerden  ornekler  verilmistir. Year:  2014  Volume:  1  Issue:  3  1.  GIRIŞ  Gunumuzde, sermaye akisindaki ve teknolojide...

Öz İşletmeler, muhasebenin sosyal sorumluluk kavramı gereği faaliyet sonuçlarını ekonomik açıdan değerlendirirken aynı zamanda sosyal açısından da ele almaları gerekmektedir. Günümüzde; işletmelerin kârlarına artırma çabaları, düzensiz kentleşme ve sanayileşme, nüfusun hızlı artması gibi nedenlerle de birleşince çevresel sorunlar ortaya çıkmıştır. Çevre koşullarında yaşanan bu kötüleşmeler, dünyanın yok olacağı korkusu ve çevrenin korunması için gelen tüketici istekleri, işletmeleri çevreye karşı daha duyarlı olmaya zorlamıştır. Bunun neticesi olarak da çevreye karşı duyarlı yönetim anlayışı oluşmuştur. Bu yönetim anlayışı da zamanla çevre muhasebesi kavramının çıkmasını sağlamıştır. Çevre Muhasebesi de sosyal sorumluluk kavramında işletmelerin doğayı en az seviyede kirletmelerini ve doğaya yaptıkları etkileri belirleyerek, ortaya çıkan maliyetlerin hesaplanması, sınıflandırılması ve raporlar halinde sunulmasını sağlamıştır.

Today, conscious consumers prefer "responsive and responsible" companies striving to make the world a better place. Therefore, executives should engage closely with the subject of sustainability that protects the interests of the shareholders while fulfilling their responsibilities towards the environment and society. Corporate sustainability is to maintain the growth of companies in a profitable manner while they are doing the right things and adding value to the environment and society. The aim of the study is to identify the strategies of corporate sustainability that can provide competitive advantages while converting social and environmental challenges of today's world into opportunities. In this study, it has been identified that companies can grow in a profitable way while adding value to society and the environment. In that regard, the strategies that these companies can use are also examined and those companies that are successfully implementing these strategies are exemplified.

Gunumuzde bilincli tuketiciler tercihlerini dunyayi daha iyi bir yer haline  getirmek icin caba gosteren “duyarli ve sorumlu” sirketlerden yana  kullanmaktadir. Dolayisiyla sirket yoneticileri, cevreye ve topluma karsi  sorumluluklarini yerine getirirken hissedarlarin cikarlarini da koruyan  surdurulebilirlik konusu ile yakindan ilgilenmelidir. Kurumsal  surdurulebilirlik, sirketlerin dogru seyleri yaparak, cevreye ve topluma  deger katmasi, bunlari yaparken de karli bir sekilde buyumesidir.  Calismanin amaci; kurumsal surdurulebilirligin, gunumuzun toplumsal ve  cevresel zorluklarini firsata donusturerek rekabet avantaji saglayabilecek  stratejileri tespit etmektir. Calismada, sirketlerin topluma ve cevreye  deger katarken, karli bir sekilde buyuyebilecegi ve bu kapsamda  uygulayabilecegi stratejiler tespit edilmis ve bu stratejileri basariyla  uygulayan  sirketlerden  ornekler  verilmistir. Year:  2014  Volume:  1  Issue:  3  1.  GIRIŞ  Gunumuzde, sermaye akisindaki ve teknolojide...

This study aims to map the conformity of sustainability reports (SRs) for the BUKU 3 and BUKU 4 bank groups with regulations issued by the Indonesian Financial Services Authority (OJK). The research is exploratory, considering that FSA Regulation number 51 of 2017 was not applied until 2019. It represents a quantitative descriptive study employing a content analysis approach to explore and analyze data and factual input from SRs. The data used are drawn from the 2017 report concerning seven BUKU 3 banks and five BUKU 4 banks. This study found that the contents of the bank reports, with the components required by POJK number 51 of 2017, concerning the sustainable financial action plan and the sustainability report, did not fully meet the requirements of the POJK. Using cross-tabulation analysis, we found that the average bank has a good, sustainable financial action plan and suitable sustainability reporting above 90%. It also has higher total assets, CAR/KPPM, ROA, and ROE ratios th...

Along with the development of environmental management accounting (EMA) in the past decade, a variety of management accounting and control tools have been designed and implemented to improve the measurement and management of corporate environmental performance and information. While the importance of EMA to corporate sustainability has been increasingly acknowledged, extant literature has drawn little attention on assessing and understanding EMA application and its effectiveness on the quality of carbon emission management and disclosure. Using data gathered of 114 large firms in the US, Germany, Australia and Japan, we find that many firms have applied some EMA tools, yet only a few have applied the full range of EMA tools. The empirical analysis reveals that EMA application has a significantly positive impact on both corporate carbon management and disclosure quality. Further analysis specifies that audit and benchmarking tools as well as control tools have significant effects on carbon management and disclosure, while for measurement tools no significant effects could be observed. Based on the results, implications are developed for management education and practitioners, which can help managers to make better informed choices for the application of EMA tools.

(UII) after doing zero waste program which has been going on September 2016. Zero waste concept are needed to measure how far the ability virgin material substitution to balance with the system of zero waste. The aims of this research is to calculate zero waste index (ZWI) value, to know the impact of zero waste index, and to give the solution for zero waste program. The location was doing in FCEP UII Campus. The method of sampling was using for this research is refers to SNI 19-3964-1994 about to calculate waste generation of residential. The result shows value of zero waste index at FCEP UII are 0,26. FCEP UII reuse 134,19 kg waste of total 516,37 kg waste that has been produced. The waste that has been reuse is organic waste 87,93 kg, plastic waste 21,49 kg, and paper waste 24,77 kg. 80,10% FCEP peoples already know about zero waste program at FCEP UII. 98,90% of FCEP peoples, was agree with waste segregate, and 57,50% FCEP peoples are don't know that waste from FCEP have been manage. Although as many as 29% of element campus do not understand about the zero waste program but the majority of them support the program.

Purpose-The purpose of the study is to examine the environmental cost identification and usage of Eritrea marble sector and based on the findings to determine the level of effectiveness of EMA implementation for the sector. Research approach-In the study a quantitative research approach with descriptive statistical analysis was used. A questionnaire was used for collecting primary data. Questionnaire survey was undertaken in the senior staff of the available three marble organisations. The secondary source for the study was acquired from the latest audited internal documents of the organisations. Findings-Findings revealed that the sector had a significant impact on environment. Its practice on environmental-related activities and environmental management practices however was at infant stage. The sector was not able to properly identify and allocate its environmental costs. However, by minimising the challenges that impede EMA implementation, from overall results it was apparent that EMA establishment for the sector is feasible. Originality/ Value-Evidences from ministry of mines and energy confirm that the study is the first in Eritrea. The study attempts to analyse the Eritrea marble sector's environmental cost identification and usage, and based on the findings to determine the level of effectiveness of EMA implementation for the sector. The paper provides important insight on EMA implementation.

While the pressure of legitimacy was found to greatly influence companies' environmental reporting (ER) practices, being environmentally responsible however is not necessarily reflected through positive and descriptive environmental information. Unless companies begin to truly commit to upholding environmentally responsible, that is, to be accountable towards their business environmental impacts, the issue of incompleteness and incredibility of ER will remain topical. For companies to effectively measure and report their environmental performance, the implementation of Environmental Management Accounting (EMA) is essential as conventional accounting systems disregard the generation of environmental information. Using social issue life cycle theory as an interpretive lens, this paper aims to propose a theoretical framework to investigate the relationship between the extent of EMA implementation and ER practices.

A business runs by, of and for the stakeholders. To continue the successful run of reaping profit for a longer time horizon, business organization must balance out the interests of all its stakeholders. A governance process based on these stakeholders' interests might be the only key to the said balancing. Since, the resources are limited and consequences are overlapping, it is very hard on the business' part to balance their interest. So, there must be a common issue, to which all the stakeholders feel positive. Environmental concern is one of them. This chapter tries to examine the impact of embedding environmental concern in a stakeholder based governance process, and see whether the harmonization pans out or not. In the process, the role of environmental accounting at the original governance process is also highlighted.

ÖZET Günümüzde işletmelerin, toplumsal ve ekonomik sürdürülebilirliğin sağlanması noktasında, kurumsal sosyal sorumluluk anlayışıyla hareket edip, faaliyetlerini sürdürdükleri çevrenin sorunlarına gerekli duyarlılığı göstermeleri gerekir. Son yıllarda dünyada yükselen çevre hassasiyeti ve işletmelerin çevre odaklı faaliyetleri, birtakım çevresel giderleri beraberinde getirecektir. Bu durum çevre maliyetlerini muhasebe düzeninin içerisine dahil etmiştir. Bu çalışmada, çevre ve muhasebe ilişkisinden hareketle işletmelerde ortaya çıkan çevre maliyetleri ve çevre muhasebesi kavramları üzerinde durulmuştur. Çalışmanın uygulama kısmında ise, Denizli ilinde faaliyet gösteren bir mermer işleme tesisi üzerinde çevre maliyetlerinin analizi yapılmıştır. Çalışma kapsamında veriler, işletme yetkilileriyle yapılan birebir görüşmeler, gözlem ve doküman incelemesiyle elde edilmiştir. İşletmenin çevre maliyetlerinin, nelerden oluştuğu ortaya konularak, bu maliyetlerin birim maliyete etkisi hesaplanmıştır. Araştırma sonucunda, çevre maliyetlerinin toplam işletme giderlerinin yaklaşık %3'ünü oluşturduğu tespit edilmiştir. Ayrıca işletme atıklarının yeniden değerlendirilmesi hususunda önerilerde bulunulmuştur. ABSTRACT Today, enterprises should act with the understanding of corporate social responsibility in order to ensure social and economic sustainability and show the necessary sensitivity to the problems of the environment in which they operate. Increasing environmentally sensitive activities in enterprises will also bring some environmental expenses. In recent years, increasing environmental sensitivity and environmental-oriented activities of enterprises have included environmental costs in the accounting system. In this study, environmental costs and environmental accounting concepts in businesses are discussed. In the application part of the study, environmental costs were analyzed on a marble processing plant in Denizli. Data were obtained through one-to-one interviews with business authorities, observation and document review. The effects of these costs on the unit cost were calculated by revealing the environmental costs of the enterprise. As a result of the research, it was determined that environmental costs make up nearly 3% of total operating expenses. In addition, recommendations were made for the re-use of operational wastes.

Municipal waste (MW) sector is one of the core interrelated issue among food, pollution, and energy that can threat all sustainability efforts in any country. This is because it became a valuable input source for waste recyclable re-industrialization in its broader concept from circular economy perspective .On the other hand, MW is one of the key issues under Egypt strategic vision 2030. Converting waste into fertilizers and biofuel represents a three-win solution that deals with food security, pollution, and energy security at the same time. In this paper, we explore the role of waste recycling\ re-industrialization in sustainable development. To do so, different accounting bases and scenarios for MW in collection phase from households are explored to investigate the most profitable and best sustainable development one by adopting Full Cost Accounting (FCA) method. Firstly, the intersections among food, pollution, and energy as a three-win solution from waste recycling are discussed. Secondly, the necessary steps for implementing Pay-As-You-Throw (PAYT) pricing model using FCA method as an accounting approach are determined. Thirdly, different scenarios for implementation are suggested. Finally, a comparative analysis of the results is performed. To conclude, source separation for MW in collection phase from households causes profitability for both governorates and households. Further, the total amount of recyclables and the quality of supplied secondary materials are affected by the level of source separation for MW. Thus, it creates tremendous economic, environmental and social benefits for industry, energy and food security, specially, if it is managed properly with reasonable implementation of integrated sustainable PAYT accounting approach.

Today’s world, only the reporting of the financial information by the companies is not enough by itself. The
presentation of the attitudes of economic, social and environmental issues along with the financial
information is called integrated reporting. The standards of how to organize the integrated reports is set by
Integrated Reporting Council-IIRC. According to the council, an integrated report is a concise communication
about how an organization’s strategy, governance, performance and prospects, in the context of its external
environment, lead to the creation of value over the short, medium and long term (IIRC, 2013, s:7).
In some aspects, we can analyze the Integrating Reporting, such as; the emergence and development of
integrated Reporting, how various sectors look at Integrated Reporting (from the stakeholders’ eyes, from the
companies’ eyes), how Integrated Reporting is seen by different disciplines (from the aspect of law
discipline, from the aspect of cultural issues, from the aspect of accounting discipline, from the aspect of
management practices ), determinatives of Integrated Reporting and finally critics to the Integrated Reporting
and IIRC.
As a result of this work, integrated Reporting is a new concept; however it can be evaluated by the other
previous concepts. Some companies were publishing some social responsibility and sustainability reports
along with the financial reports. Publishing these two non-financial reports with the financial report which is
called integrated Reporting is being important for both academic environment and the market. This report is
serving not only to the companies and their shareholders, but to the all sides of the public and ensure the
transparency and reliability of the companies.

ÖZET: Entegre raporlama çerçevesi, kuruluşun performansını kurumsal yönetim ve sürdürülebilirlik ile ilişkilendirmekte, ilkesel olarak önerilen raporlamanın kapsamını belirlemektedir. Bu bağlamda kuruluşun gelecekte yaratacağı değer, tanımlanan ve hedeflenen iş modeli çerçevesinde yürütülecek faaliyetlerin bir sonucu olarak raporlanmalıdır. Bu tür bir raporlama ise hem finansal olmayan hem de finansal bilgilerin bir arada dikkate alınmasını gerektirmektedir. Entegre raporlama henüz genel kabul edilmiş bir uygulama alanına sahip değildir. Bu çalışmada, entegre raporlama çerçevesinde ortaya konulan ilkesel bakış açısının ne ifade ettiği sistematik olarak tanımlanmaya çalışılmıştır. Dolayısıyla, akademisyenler haricinde özellikle potansiyel
uygulayıcılar açısında bu çalışma, entegre raporlamanın ne şekilde yapılabileceğine ilişkin olarak bir yol haritası ortaya koymaktadır.
ABSTRACT: The integrated reporting framework associates the organization’s performance with corporate governance and sustainability and also it determines the scope of the proposed reporting. In this sense, the value created by the organization in the future has to be reported as a result of the activities to be carried out in the frame of the identified and targeted business model. That kind of reporting necessitates considering the combination of both nonfinancial and financial information. Integrated reporting has not yet had a general accepted application area. In this study, we tried to define systematically what is stated by the principle point of view put forward in the frame of integrated reporting. Accordingly this study, especially for potential practitioners, reveals a roadmap related with the implementation of integrated reporting.