ANALISIS KOMPARATIF PRAKTIK GREEN ACCOUNTING DI NEGARA BERKEMBANG DAN MAJU

Abstract

Abstract

environment, of course accounting plays a role based on voluntary disclosure in its financial reports regarding environmental costs. This research uses a qualitative approach with a cross- country comparative research design. The results of this research show that Erpoa has implemented CSR (Corporate Social Responsibility) focusing on the company's impact on the environment. Meanwhile, developing countries have not yet fully implemented green accounting practices which have a significant positive impact on company value and performance. The important role of green accounting in helping companies move towards a more sustainable direction economically, socially and environmentally. Thus, implementing green accounting practices is not only a company's responsibility towards the environment, but is also an important strategy in achieving long-term growth and success.

Keywords: Green Accounting, developed countries, developing country