Year: 2024
Type: article
Abstract: . Environmental accounting serves as a strategic approach to support effective environmental management in the industrial sector. This study aims to evaluate the implementation of environmental accounting in identifying and managing environmental impacts, particularly in reducing carbon footprints. The method used is a qualitative descriptive analysis with a case study approach in large industrial companies. Primary data were obtained through in-depth interviews with company management, while secondary data were collected from sustainability reports. The study's findings indicate that implementing environmental accounting enables companies to map emission sources, improve energy efficiency, and optimize waste utilization. Furthermore, environmental accounting helps companies comply with environmental regulations and enhances transparency with stakeholders. The implication of this implementation is the establishment of a more systematic environmental management system, improved corporate reputation, and support for long-term sustainability. This study recommends adopting digital technologies to strengthen the accuracy and integration of environmental data in decision-making processes. Keywords: Carbon Footprint, Environmental Accounting, Environmental Management, Regulations, Sustainability
Authors: Kharisma Khairani, Ersi Sisdianto
Institution: Universitas Islam Negeri Raden Intan Lampung
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4405411545