The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value

This study examines the relationship between the implementation of green accounting and the disclosure of carbon emissions and the value of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021–2023. The foundation of this study is the significance of environmental sustainability in corporate operations, particularly in sectors that generate necessities for the community. Implementing green accounting and carbon emission disclosure can help companies achieve their goal of increasing their value by improving their reputation with investors and the general public. This study used panel data samples and multiple linear regression analysis. Purposive sampling methods were used to choose 56 businesses as samples. Based on sustainability and the company's annual report, 168 observations were made. This study indicates that implementing green accounting and carbon emission disclosure greatly raises the company's worth.

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Publication Details

Journal
Dinasti International Journal of Economics Finance & Accounting
Published
2025-09-04
DOI
https://doi.org/10.38035/dijefa.v6i4.5129
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value

Ni Gusti Putu Wirawati, Ni Kadek Dina Dwiananda
Dinasti International Journal of Economics Finance & Accounting
Corporate Social Responsibility Reporting
article

The Impact of Green Accounting Implementation and Carbon Emission Disclosure on Company Value

Ni Gusti Putu Wirawati, Ni Kadek Dina Dwiananda
article en

Abstract

This study examines the relationship between the implementation of green accounting and the disclosure of carbon emissions and the value of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2021–2023. The foundation of this study is the significance of environmental sustainability in corporate operations, particularly in sectors that generate necessities for the community. Implementing green accounting and carbon emission disclosure can help companies achieve their goal of increasing their value by improving their reputation with investors and the general public. This study used panel data samples and multiple linear regression analysis. Purposive sampling methods were used to choose 56 businesses as samples. Based on sustainability and the company's annual report, 168 observations were made. This study indicates that implementing green accounting and carbon emission disclosure greatly raises the company's worth.

Dinasti International Journal of Economics Finance & AccountingVol. 6(4)
Udayana University (ID)
Openalex Percentile: Top 64%
Corporate Social Responsibility Reporting
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