The Influence of Green Accounting, Environmental CSR, and Eco-Efficiency Strategy on Corporate Sustainability Performance

Nurul Hasanah, Farida Yulianti, Maria Yovita R. Pandin, Amiartuti Kusmaningtya

Abstract


This study aims to analyze the influence of green accounting, environmental corporate social responsibility (CSR), and eco-efficiency strategy on corporate sustainability performance in Indonesia. The research employed a quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). Data were collected through a survey of 150 manufacturing and service companies that have implemented environmental reporting in their sustainability reports for the 2020–2024 period. The findings reveal that green accounting has a significant positive effect on sustainability performance, while environmental CSR strengthens this relationship through environmentally oriented social responsibility practices. Moreover, the eco-efficiency strategy plays a crucial role as a driver of resource efficiency in supporting long-term sustainability goals. The research model produced an R² value of 0.71, indicating that the combination of these three variables explains a substantial proportion of the variation in corporate sustainability performance. The implications of this study emphasize that the implementation of green accounting, environmental CSR, and eco-efficiency strategies not only enhances corporate reputation and regulatory compliance but also creates sustainable economic value for companies amid the green industrial transition era.


Keywords


Green Accounting; Environmental CSR; Eco-Efficiency Strategy; Sustainability Performance.

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References


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DOI: http://dx.doi.org/10.58258/bisnis.v4i4.9721

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Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi-BerbagiSerupa 4.0 Internasional.

Bussiness Management
p-ISSN: 2828-8203, e-ISSN: 2828-7606
Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pendidikan (LPP) Mandala.

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