Year: 2024
Type: article
Abstract: Abstrak. Government regulations play a critical role in promoting the implementation of environmental accounting, particularly in the context of sustainability and corporate social responsibility. This study aims to analyze the impact of government regulations on the adoption of environmental accounting across various industrial sectors. A descriptive approach was employed to examine the relationship between regulations and environmental accounting practices, using data collected from surveys and regulatory document reviews. The findings indicate that clear and stringent regulations enhance corporate compliance with environmental reporting; however, challenges persist due to limited understanding and resource constraints in certain companies. This study highlights the importance of collaboration between governments and corporations to establish effective regulatory systems that support environmental sustainability. In conclusion, well-designed government regulations can act as a catalyst for integrating environmental accounting into business practices, significantly contributing to global sustainability goals. Keywords: government regulation; environmental accounting; sustainability; social responsibility
Authors: Amelia Nur Maharani, Ersi Sisdianto
Institution: Universitas Islam Negeri Raden Intan Lampung
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4406358014