Green Accounting Practices and Corporate Sustainability Reporting

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a foundational overview of green accounting concepts and their role in sustainability reporting.

🏢実務担当者:Highlights benefits and challenges for implementing green accounting in corporate reporting.

🏛政策担当者:Emphasizes regulatory support needed for standardization of green accounting metrics.

This paper compares the enhanced reliability of green accounting practices towards quality and credibility of corporate sustainability reporting. As environmental issues and pressure continue to increase, and more demands of the stakeholders increase to gain more information, organizations are increasingly including environmental costs and benefits in their accounting system. The aim of the paper is to explore the meaning of green accounting, definition and use of green accounting and its use in sustainable business practices. It addresses the mechanism of quantifying and reporting of environmental effects such as carbon emissions, resource usage, waste management and ecological restoration efforts of companies in their financial and non-financial reports. The research adopts the descriptive and analytical approach and it is based on the secondary sources of sustainability reports, corporate disclosure, regulatory practices and academic sources. It evaluates the extent to which the green accounting could be used to make the better decisions, comply with the regulations and improve corporate responsibility. The paper also emphasizes important reporting standards and frameworks that govern sustainability reporting and the focus on aligning the environmental accounting with global sustainability objectives. Findings show that the green accounting can not only strengthen the corporate sustainability reporting but also enhance the organizational reputation, investor confidence and long-term financial performance. However, such challenges as lack of standardized measures of measurement, inadequate enlightenment and high cost of implementation are yet to be overcome to enable its mass adoption. The article points out how these obstacles can be overcome through improved regulatory support, capacity building and integration of technology. Lastly, green accounting is a valuable tool to bridge the gap between the financial performance and environmental responsibility. Placing sustainability into the accounting systems, organizations will be able to become more transparent and make a significant contribution to the sustainable development. The research offers knowledge to policy makers, practitioners and scholars who would like to develop sustainability reporting practices within the corporate world.

• semanticscholar https://doi.org/10.65579/31075037.0141first seen 2026-05-15 18:17:20