Year: 2025
Type: article
Abstract: Purpose -- This study aims to investigate the disparities in environmental accounting practices between large enterprises and Small and Medium Enterprises (SMEs) in the manufacturing sector, examining how organisational size influences adoption patterns, implementation challenges, and overall effectiveness across diverse geographic contexts. Design/methodology/approach -- The research employs a mixed-methods approach, analyzing data from 187 manufacturing companies (93 large enterprises and 94 SMEs) across diverse geographic regions spanning Asia-Pacific, Europe, and North America over the period 2018-2023. Primary data were collected through structured surveys and semi-structured interviews with key management personnel, while secondary data were obtained from sustainability reports, annual financial statements, and regulatory filings. The study employs multiple regression analysis (R² = 0.742, p < 0.001), structural equation modelling, and thematic content analysis to investigate the relationships between variables. Findings -- Results reveal significant disparities in environmental accounting practices between large enterprises and SMEs. Large enterprises demonstrate more sophisticated systems, comprehensive reporting, and strategic integration of environmental accounting into decision-making processes, driven by greater resource availability and stronger stakeholder pressures. The relationship between environmental accounting implementation and financial performance shows differential impacts based on organizational size (β = 0.618, p < 0.001 for large enterprises; β = 0.234, p < 0.05 for SMEs). Geographic contexts significantly moderate these relationships, with Asian markets showing higher compliance-driven adoption while European markets demonstrate innovation-oriented approaches. Originality/value -- This study contributes to the literature by providing a comprehensive comparative analysis integrating recent developments in digital transformation and ESG reporting frameworks. The findings offer specific policy recommendations, including tiered regulatory frameworks, digital platform sharing initiatives, and capacity-building programs tailored to organizational size and geographic context.
DOI: 10.14419/v1tq5447
Authors: Rusdiah Hasanuddin, Nurasia Natsir
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4413692897