Green Accounting

International Journal of Economics and Financial Issues 5 (2), 2015

THE IMPACT OF ENVIRONMENTAL ACCOUNTING ON
STRATEGIC MANAGEMENT ACCOUNTING: A RESEARCH ON
MANUFACTURING COMPANIES
Ahmet T and Kadir G Turkey
Introduction
The influence of environmental factors on the decision making process of
the companies increases day by day. This increased influence forces enterprises to
minimize their environmental costs, include environmental factors in the strategic
management decisions and try different ways to cope with increased competition
conditions. They reduce various costs by minimizing the operating costs using
strategic management accounting methods, which are the most important
techniques to reduce the costs.
Recently, the reason for the increasing importance of environmental
factors can be explained by commitment of enterprises to the concept of social
responsibility; because, as a requirement of the concept of social responsibility,
recognition of environmental factors has become widespread among companies.
For this purpose, both environmental accounting and strategic
management accounting data are seen as one of the most important ways to
survive in this competitive environment. In addition, the increased influence of
corporate activities regarding environmental issues conducted by stakeholders has
led to an increase in the environmental costs.
Objective and Significance of the Study
In this study, it has been aimed to investigate the sensitivity of
manufacturing companies operating in the organized industrial zone of Diyarbakr
to environmental issues and environmental accounting approaches within the
scope of social responsibility accounting
applicability

of

as

well

as

investigating

the

these concepts in the enterprises. The staff of accounting

departments of these companies was asked about environmental accounting

subjects and applicability of these concepts in their operating activities. The
research was conducted on 81 out of 196 companies operating in the organized
industrial zone of Diyarbakr. In this sense, the findings of the study are limited
since not all the companies are included and cannot reflect all the characteristics
of the universe.
Finding and Suggestions

Green Accounting

As a result of the study conducted, some of the basic findings obtained from the
responses

of

accountants

or

managers

of accounting departments of

manufacturing companiesoperating in the organized industrial zone of Diyarbakr

are as follows:
It has been observed that managers of enterprises included in the study
have general idea about concepts and approaches of

environmental

accounting; however, they dont have sufficient information about

applicability of this information, therefore they do have an absence of
knowing the importance of strategic management accounting data.
Although this lack of information may not cause any problem in terms of
competition with other companies in the city, it may lead them to stay
behind in terms of national and international competition.
Considering the averages of the responses obtained, they answered
all questions in the questionnaire form as agree.
The environmental accounting has gained importance in order to deal
with global competition which forms the basis of strategic management
accounting; because environmental costs can be minimized by applying
strategic management accounting techniques.
It is very obvious that environmental accounting data, which is one of the
branches of social responsibility accounting, affect both national and international
image of a company. The importance of environmental accounting data is
increasing in order to reduce costs, increase the added value of enterprises and
survive in this competitive environment by implementing strategic management
accounting techniques. At the same time, environmental problems cause
aggravated circumstances in terms of competition between companies.

It is very obvious that the importance of strategic management accounting

data increases day by day in order to survive in these harsh conditions. For this
purpose, companies need to pay attention to the existing or future costs caused by
environmental problems by strategic cost management, which is one of the
strategic management accounting techniques

Green Accounting

Sustainability 7, 2015
ANALYSIS ON THE RELATIONSHIP BETWEEN GREEN
ACCOUNTING AND GREEN DESIGN FOR ENTERPRISES
Jui-Che Tu and Hsieh-Shan Huang - National Yunlin University of Science and
Technology
Introduction
Human activities have led to damages to the environment, including
depletion of natural resources, environmental pollution and abnormal climates.
The global consensus at present is to promote sustainable development, among
which corporate social responsibility (CSR) is most closely associated with
business.Many countries around the world havemandated enterprises to establish
green accounting and to disclose environmental information for the reference of
interested parties.
Once green accounting is enforced by the government, enterprises are
required to internalize the external costs of the production activities, thus
increasing the production and operational costs. Hence, in order to maintain the
current profits or to lower costs, enterprises must make improvements in product
design, such as green innovation or product redevelopment. The impact on
product R&D and production will be unavoidable. To address this problem, this
study aims to analyze the impacts according to the Green Accounting Guidelines
and to apply the concept of green design for product redesign. The findings can
provide a reference for enterprises to prepare for the green trend.

Green Accounting

Literature Review

Green Accounting

Research Design

This additional expenditure is incurred because the product pollutes the

environment, but has long been neglected by the manufacturer or is being
handledby the government. Under green accounting, the manufacturer is
responsible for the environmental pollution, and it is a problem ofthe product
itself. This group contains seven other cards, including pollution control cost,
waste fluid monitoring cost, waste management cost, penalty or compensation
cost, environmental improvement cost, soil recovery cost and environmental
settlement or compensation cost.
Conclusion
1. The impact of green accounting on enterprises: Due to the CSR of
enterprises, green accounting is the unavoidable trend. Production should
notneglect environmental production and the production of low-cost and
low-pollution products. Production and product design will be impacted.
2. Efforts of green design in environmental protection: Green design has
been developing for more than 30 years so far and has obtained positive
affirmation in many studies, also including the quote in this paper. It has
been the consensus around the whole world that green design is helpful for
environmental protection.

Green Accounting

3. The aspects of system and technology complement each other: Green

accounting is the system aspect, that is the government makes policies
about what enterprises should do. In order to deal with the problem of
energy savings plus production increasing and to prevent. During the
process of corporate business activities, green design can provide
technology support for dealing with the negative externalities problem.
The method of innovative technology can also increase the resource
productivity.

Green Accounting

International Journal of Commerce,Business and Management 4 (6), 2015

A STUDY OF GREEN ACCOUNTING PRACTICES IN INDIA
Dr. Preeti Malik and Dr. Alka Mittal India
Introduction
The severity of environmental problems as a global phenomenon has its
adverse impact on the quality of our life. Measures are being taken both at the
national and international level to reduce, prevent and mitigate its impact on
social, economic and political spheres. The emergence of corporate environmental
reporting (CER) in India has been an important development, both for better
environmental management and overall corporate governance.
Environmental disclosure through internet would be the future of scientific
reporting. A number of recent national and international surveys have identified
increase in growth of companies reporting on internet. Environmental reporting of
Indian companies can be broadly categorized intotwo types mandatory disclosure
and voluntary disclosure. Preliminary investigation of this study shows that
Indian companies practice more of voluntary environmental reporting in the form
of satellite reporting, sustainability reporting, GRI reporting and internet
reporting.
The Ministry of Environment & Forest, Government of India (GOI), has
brought a number of regulatory and non regulatory initiatives, in its efforts in
harmonizing environmental protection with economic development. In 1991 GOI
has made its first public announcement about the need for environmental
disclosure in annual reports. In addition to the above requirement, companies are
required to prepare director's report as per directors report rules, 1988.
Review of Literature
Over the past decades companies have recognized the benefits of
environmental reporting. As a result, there was dramatic increase in the number of
companies reporting in numerous ways. Early reporters are quick to realize that

Green Accounting

environmental disclosure is more of a governance and strategic issue than a

simple reporting tool.
Nasir Zameer Qureshi et.al., (2012 )in their research paper, environmental
accounting and reporting: an essential component of business strategy, describes
the environmental component of the business strategy, producing the required
performance reports and recognizing the multiple skills required to measure,
compile and analyze the requisite data.
Malarvizhi P (2008) in a study corporate environmental reporting on the
internet: an insight into Indian practices tried to establish the approach and scope
of environmental accounting and reporting, as it exists today. The study was based
on a sample of 24 documents comprising annual reports, environmental or
sustainability reports and other relevant reports of past years. Initially companies
in the sample were classified as manufacturing and non manufacturing sectors.
Green accounting methodology for India and its States, a project done by
Haripriya Gundimeda et.al (2005). argue the case for Green Accounting for India
(i.e. a framework of national accounts and state accounts showing genuine net
additions to wealth) and to present a preferred methodology and models to reflect
natural capital and human capital externalities in Indias national accounts,
measuring as depreciation the depletion of natural resources and the future costs
of pollution, and rewarding education as an addition to human capital stock.
Enviromental accounts provide data which highlight both the contribution
of natural resources to economic wellbeing and the costs imposed by pollution or
resource degradation. It also explains what is environmental accounting why it
matters howit is done who is working on it and how to get started. The data
underlying these aggregate indicators are also used for a wide range of less
publicized

but equally valuable policy analysis and economic monitoring

purposes.
Conclusion
Environmental accounting is in preliminary stage in India and whatever
shows in the accounts in this regard is more or less compliance of relevant rules

Green Accounting

and regulation in the Act. Actually, unless common people of India are not made
aware towards environmental safety, development of accounting in this regard is a
little bit doubtful. It is the call of the time that corporates prepare a firm
environmental policy, take steps for pollution control, comply with the related
rules and regulations, and mention adequate details of environmental aspects in
the annual statements. For sustainable development of country, a well-defined
environmental policy as well as proper follow up and proper accounting
procedure is a must.

Green Accounting

HRD Journal 6 (1), 2015

AREAS OF CORPORATE ENVIRONMENTAL ACCOUNTING AND ITS
PRACTICE IN MANUFACTURING INDUSTRIES: A STUDY ON SOME
SELECTED MANUFACTURING INDUSTRIES IN BANGLADESH
M. Ali Arshad and Khaza Bangladesh
Introduction
An increasing recognition of the impact of humans on the environment has
led to a radical examination of traditional economic, ethical and accounting
assumptions. In the 1990s, the concern turned more specifically to environmental
issues - climate change, global warming, environmental degradation, change in
the ozone layer, bio-diversity etc. (Jones, 2010). These issues show the necessity
of environmental accounting at a macro and micro level. Adoption of
environmental accounting (accounting for environmental factors) can help save
the planet from environmental risk. Industry as a part of society cannot avoid the
responsibility for environmental hazards. Accordingly, developed countries have
put an emphasis on the reduction of environmental hazards while developing
countries are still in a primary stage. The issue has become universally important
as the global economy has grown rapidly.
In fact, the Department of Environment (DOE), Bangladesh identified
industrial pollution as one of the most dangerous and serious environmental
hazards for Bangladesh as a study conducted by DOE in 1986 detected a list of
903 polluting industries, which was later increased to 1317. A recent study
revealed that mangers and companies feel the need to deal with the sustainability
accounting processes and the resulting sustainability reporting because of diverse
pressures. In addition, the Ministry of Finance (2010), Internal Resources
Division, GOB has recently issued a SRO, 270, dated 1st July 2010 in respect of
the CSR (including Economic, Environment, Social development) and granting
incentives for corporations through tax waivers on the amount spent for specified
fields. This paper investigates the accounting practice of manufacturing firms in
respect to environmental performance in Bangladesh.

10

Green Accounting

Literature Review
In this study, the author discusses several incentives under six categories
for environmental improvement of an organization. The study argues that there are
also many opportunities for managers to earn profit from environmentally sound
strategies that are free from public pressure. On the other hand, Birkin and
Woodward (1997) proposed an eco-balance account which can be used for the
purpose of internal management and control and also for external reporting. The
authors also pointed out that an eco-balance can be constructed from the existing
source documents within the corporation such as materials receipts, invoices,
waybills, stock records and sales dispatches.
The authors concluded this paper by highlighting the development of
environmental accounting and disclosure standards. Thus environmental issues are
not only important but also influential for ensuring quality performance of
businesses. An investigation into Australian manufacturing companies revealed
that the extent to which product quality is stressed and the implementation of
environmental accounting positively influences quality performance. Ferreira,
Moulang and Hendro (2010) stated that the use of Environmental Management
Accounting (EMA) helps organizations to recognize the environmental effect of
their operational activities. EMA use does not affect product innovation rather it
has an effect on process innovation. More specifically the authors identified that
Research & Development effort is positively associated with process innovation.
On the contrary, most of the study based on Bangladeshi corporations
focused only on external reporting. Bose (2006) analyzed 11 Petrobagla
companies for examining their environmental status. The nature of information
was qualitative and descriptive, and they did not provide quantitative information
on waste generation, conservation of energy etc. Rahman and Muttakin (2005)
showed only 4% of 125 companies disclosed environmental information in a
descriptive way scattered in their annual reports. They also mentioned that there
was not any standard framework for environmental reporting and evaluation.

11

Green Accounting

Methodology
This is an exploratory type research. A mainly observational method is
followed to conclude the research. In Bangladesh, the corporate culture is very
conservative and companies are reluctant to disclose any negative information
because of the fear of legal action. The authors visited the sample companies
several times from February 2013 to May 2013. The authors talked to different
levels of workers/employees to assess the real situation. In addition, the authors
examined the equipment used for pollution control or prevention in these
companies to assess their effectiveness.
Sample selection has been done purposively. According to this, five
sample companies were selected. These are from the following industries: tannery,
paper, fertilizer, chemicals (paints) & textile. The data have been analyzed and
presented in a tabular form in order to understand the nature of accounting
practices and to identify the areas where environmental accounting is used and a
body of literature was also reviewed.
Conclusion
This study shows that important areas of environmental accounting are not
recognized by the industry in Bangladesh. In addition, the existing area based
environmental accounting performance has not been done perfectly. Some of the
issues are addressed because of legal requirements and stakeholders pressure.
But, in many cases the sample companies did not follow any systematic format.
There is a lot of scope of environmental accounting for companies in Bangladesh
since they incorporates some environmental issues like ETP use, Green
technology etc. This paper also suggests that companies should concentrate more
on efficient use of limited resources like water, energy etc. as an environmental
issue.
To overcome the existing problems, the Bangladesh government needs to
enforce law making agencies and companies to establish new guidelines for
industrial greening. Monitoring system as well as special packages from

12

Green Accounting

government should be developed. In the national budget, a provision should be

made for industrial greening.
Jurnal JIBEKA 9 (1), 2015
CARBON ACCOUNTING : APA, MENGAPA DAN SUDAHKAH
BERIMPLIKASI PADA SUSTAINABILITY REPORTING? (Based On
2012th PROPER With Gold Rank)
Dyah Aruning Malang Kuewara
Pendahuluan
Akuntansi karbon adalah ilmu yang relatif baru dan merupakan fenomena
yang sangat penting untuk merealisasi program pelaporan keberlanjutan sebagai
bagian dari akuntansi lingkungan. Salah satu isi dari Protokol Kyoto adalah
melakukan

suatu

sistem

perdagangan

karbon. Di mana

jumlah

batas

akumulasi emisi karbon dalam suatu wilayah tidak boleh melebihi jumlah
batas

akumulasi

maksimal

dari

yang

telah ditetapkan. Oleh sebab

itu

dikembangkanlah suatu perekayasaan akuntansi yang dinamakan akuntansi

karbon sebagai langkah untuk mengurangi dampak pemanasan global (global
warming) yang semakin meningkat. Pengaruh dampak global warming terhadap
kehidupan manusia telah memunculkan serangkaian tindakan serius dari
masyarakat dunia guna melakukan upaya pencegahan efek global warming
secara lebih luas.
Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan
Lingkungan

Hidup (PROPER) yang merupakan bagian dari kementrian

lingkungan hidup telah mendorong perusahaan agar taat terhadap peraturan

lingkungan

hidup

dan mencapai keunggulan lingkungan melalui integrasi

prinsip-prinsip pembangunan berkelanjutan dalam proses produksi dan jasa

dengan

jalan

konservasi

penerapan sistem

sumberdaya

dan

manajemen
pelakasanaan

lingkungan, efisiensi
bisnis yang

beretika

energi,
serta

bertanggung jawab terhadap masyarakat melalui program pengembangan

masyarakat.
Landasan Teori
13

Green Accounting

Kalkulasi jumlah karbon merupakan alat bisnis yang membangun

informasi yang mungkin (atau tidak mungkin) berguna untuk memahami dan
mengelola konsentrasi karbon di udara yang berdampak pada perubahan iklim.
Penghitungan karbon adalah proses di mana sebuah perusahaan menggunakan
program perangkat lunak dan pemantauan ditanah untuk memperhitungkan
enam gas rumah kaca utama (karbon dioksida, metana, nitrous oxide, HFC,
PFC

dan

belerang hexafluoride/SF6). Dengan akuntansi karbon akan bisa

merefleksikan akuntansi hijau (green accounting), sehingga bisa dikatakan

bahwa akuntansi karbon merupakan bagian dari akuntansi hijau itu sendiri.
Penyusunan sustainability reporting sekarang
posisinya sama pentingnya dengan penyusunan

laporan

ini dapat dikatakan

keuangan. Hal

ini

disebabkan dengan sustainability reporting akan bisa menjadi media bagi

perusahaan untuk bisa berdialog dengan stakeholder dalam menginformasikan
aktifitas apa saja yang telah dilakukan sehubungan dengan aktifitas sosial dan
lingkungan,

sekaligus

dengan sustainability reporting

perusahaan

bisa

mendapatkan timbal balik dari stakeholder atas upaya yang dilakukan

sehingga bisa menjadi perbaikan di masa yang akan datang. Laporan
keberlanjutan

adalah

praktek

pengukuran, pengungkapan dan upaya

akuntabilitas dari kinerja organisasi dalam mencapai tujuan pembangunan atas

usaha yang berkelanjutan kepada para pemangku kepentingan baik internal
maupun eksternal.
Metode Penelitian
Obyek penelitian dalam

penelitian ini adalah perusahaan-perusahaan

yang masuk ke dalam peringkat emas tahun 2012 berdasarkan data PROPER.
Populasi sekaligus sebagai sampel dalam penelitan ini adalah 12 perusahaanperusahaan yang terdaftar sebagai peserta PROPER 2012 berperingkat EMAS.
Kesimpulan
Dapat disimpulkan bahwa sepuluh perusahaan yang mendapat peringkat
emas pada tahun 2012 dari PROPER pada intinya sedang berproses
menuju

laporan

untuk

berkelanjutan (sustainability reporting) yang mencakup

14

Green Accounting

akuntansi karbon secara khusus sebagai bagian dari akuntansi hijau

umum. Hasil penelitian bisa dijelaskan bahwa

secara

carbon accounting sedang

diupayakan menjadi bagian dari sustainability reporting perusahaan. Dikatakan

sedang

diupayakan/sedang berproses

menjadi

bagian

karena

dalam

sustainability reporting pengurangan emisi Gas Rumah Kaca (GRK) dan

efisiensi yang merupakan bagian penting dari akuntansi karbon itu sendiri
masing-masing perusahaan melaporkan dengan versi yang berbeda-beda sesuai
dengan format masing-masing dilengkapi dengan penjelasan yang singkat
pada satu perusahaan sampai pada penjelasan yang detil dan terperinci pada
perusahaan yang lain.
Alasan yang lain adalah perlu diketahui bahwa carbon accounting
adalah bagaimana mengkombinasikan upaya yang dilakukan oleh perusahaan
dalam melakukan pengurangan emisi gas rumah kaca terutama karbon mulai
dari proses perhitungan karbon, penetapan target pengurangan emisi, kegiatan
dalam rangka pengurangan emisi, pemanfaatan gas terbuang sebagai bahan
bakar ramah lingkungan, pembentukan sistem/program mengurangi karbon
sebagai bahan kimia perusak ozon, pelaporan perkembangan pada stakeholder
kebijakan penghematan enegi, perintisan pembangunan energi sampai pada
investasi biaya yang dikeluarkan perusahaan untuk melakukan itu semua.
Tetapi

dalam

aplikasi

masih

ada

beberapa perusahaan

yang

belum

menghitung sekaligus memperinci seluruh investasi biaya yang dikeluarkan

untuk masing-masing aktifitas tersebut.
Hal ini disebabkan belum ada format laporan yang baku yang dibuat
oleh Kementrian Lingkungan Hidup (KLH) misalnya yang disupport oleh
dewan standar akuntansi dalam hal ini oleh IAI yang harus dipatuhi oleh
perusahaan. Sehubungan dengan hasil penelitian yang menyatakan bahwa dalam
kenyataannya bahwa perusahaan dengan peringkat emas ternyata masih
berproses menuju carbon accounting dalam laporan berkelanjutannya dan ini
memang sangat tergantung pada kesadaran masing-masing perusahaan untuk
bisa dan mau beraktifitas yang berwawasan lingkungan.

15

Green Accounting

The IUP Journal of Accounting Research & Audit Practices 14 (1), 2015
ENVIRONMENTAL ACCOUNTING AND FIRMPROFITABILITY IN
NIGERIA: DO FIRM-SPECIFIC EFFECTS MATTER?
Ayoib, Nosakhare, and Chijoke
Introduction
The rationale behind the long-standing negligence of firms of their
environmental implications is depicted within the context of the stakeholdershareholder debate. The idea which underlies the shareholder perspective is that
the only responsibility of managers is to serve the interests of shareholders in the
best possible way, using corporate resources to increase the wealth of the latter by
seeking profits. However, recent discourses on the emerging environmental
challenges suggest that the shareholder view may simply represent a naive
understanding of environmental matters. In unveiling the implications of
environmental accounting that may even pose a threat to shareholders
interest.
Consequently, there is increased awareness from both shareholders and
stakeholders on the importance of accounting for the environment, and more and
more organizations have found themselves being confronted with issues of
environmental accountability. Not with standing the increased emphasis of the
need for companies to account for the environment, the effect of environmental
accounting on firms financial performance has emerged in recent times as a
subject of interest. The dominance of economic rationality as fostered by the
voluntary environmental disclosures has signaled firms increased interest in costbenefit perspective to environmental accounting.
In relating environmental accounting with profitability, Roberts (1992)
explains using stakeholders theory that economic performance of a firm affects
managements decision to engage in accounting for the environment. Ali (2000)
highlights the possibility that financial performance of companies incurring cost
from environmental accounting may differ significantly from those that do not and
this could signal a practice where companies can pollute the environment and yet

16

Green Accounting

appear more economic efficient than others which incur costs to protect the
environment.
The primary contribution of the present study to the literature is a more
realistic appraisal of the relation between environmental disclosure and firms
financial performance by specifying single and several multiple regression models
that account for both individual effects of environmental disclosure and the effect
of interactions between environmental disclosure and several firm-specific
variables on corporate financial performance.
Literature Review
Akhaiyea (2009) provides a delineation of the concept of environmental
accounting incorporating several perspectives. He notes that in the context of
national income accounting, environmental accounting indicates natural resource
accounting which is concerned with the statistics of a nations or regions
consumption of natural resources. It also takes into account the extent, quality and
valuation of natural resources which are either renewable or non renewable. In the
context of financial accounting, environmental accounting connotes the
preparation of financial reports to external users using Generally Accepted
Accounting Principles (GAAP). This is financial reporting to external users
conveying the impact on environment and activities impacting on eco-efficiency.
Joshi et al.(2011), in a study conducted in India, found profitability
exhibiting a significant inverse relationship with environmental disclosure,
apparently suggesting that environmental disclosures in India have different
priorities from disclosures in the Western World. Furthermore, in a study on
companies listed on the Bombay Stock Exchange, results on environmental
accounting and firm profitability appear to be mixed. While net profit margin and
dividend per share show a positive relationship, return on capital employed and
earnings per share exhibit negative relationships with environmental accounting
(Makori, 2013). This view also corroborates the reporting practice that disclosures
of environmental information are voluntary, hence the diversity in reporting
practice.

17

Green Accounting

According to institutional theory, organizational behavior is conditioned

by the expectations stemming from the institutional environment. Institutional
theory is concerned with examining and explaining how institutionalized norms
and pressures affect social change among organizations. This theory is slowly but
steadily emerging as a useful theoretical framework in relation to the
environmental implications of an organizations operations and behavior. The
institutional framework emphasizes the importance of regulatory, normative and
cognitive factors that affect firms decisions to adopt a specific organizational
practice.
Freeman and Reed (1983) identify stakeholders as those groups who have
an interest in the actions of the corporation. In a follow-up study, Freeman (1984)
revisited stakeholder theory and redefined stakeholders as any individual or group
who has an interest in the firm because he (or she) can affect or is affected by the
firms activities. Carroll (1991) defines a stakeholder as any individual or group
who can affect or is affected by the actions, decisions, policies, practices, or goals
of the organization. Based on the discussion of the related literature, the following
hypothesis is framed to fulfill the purpose of the study.
H1: Environmental accounting disclosure has a significant effect on firm
profitability.
Data and Methodology
The study utilizes a cross-sectional research design and the population of
this research consists of companies quoted in the Nigerian Stock Exchange. The
sample size of this study is based on the availability of data. A sample of 50
companies is selected. This study uses secondary data from only audited annual
financial statements and footnotes of the sampled companies for the year 2012.
The audited environmentally-disclosed information is obtained using content
analysis. The use of content analysis method in this research work is based on its
popularity and suitability in measuring a companys social environmental
disclosure in annual audited reports.

18

Green Accounting

Conclusion
The results show that there exists a significant relationship between environmental
accounting disclosure and firms profitability when environmental accounting is
moderated by firm-specific variables like size, industry type and big four auditors,
though the results appear to be mixed with industry type and big four auditors
showing positive relationship, while size exhibiting a negative relationship. The
result is in tandem with the shareholder-stakeholder perspective. The negative
perspective is in line with the shareholder school of thought which argues that the
only responsibility of management is to serve the interest of shareholders in the
best possible way using companys resources to increase the wealth of the
shareholders.
On the other side, the stakeholder perspective suggests that besides
shareholders, other groups are also affected by companys activities such as the
community and the environment where the company operates and have to be
considered in management decisions (Werhane and Freeman, 1999). The results
for industry type and big four auditors showing positive relationship

with

profitability support the findings of Akhaieya (2009) who opines that

environmental implications of business operations could create liabilities if not
properly handled, which could pose similar threat to the value of assets.
Furthermore, it agrees with Hughes (2000) who asserts that environmental
financial performance measures are relevant to the value of the firm, with higher
pollution levels lowering firm valuation.

19

Green Accounting

Jurnal Ekonomi dan Bisnis 17 (2), 2014

PERLAKUAN AKUNTANSIKARBON DI INDONESIA
Monika Meliana and Elisabeth P UKSW
Pendahuluan
Indonesia merupakan negara yang memiliki sumber daya alam yang kaya,
termasuk di dalamnya hutan yang sangat luas. Kementerian Kehutanan (2012)
menyatakan bahwa 52,3 persen luas wilayah Indonesia merupakan hutan. Hutan
di Indonesia dapat menjadi penyerap karbon yang dihasilkan oleh Indonesia
sendiri maupun karbon yang dihasilkan oleh negara lain oleh karena itu Indonesia
diakui sebagai paru-paru dunia. Namun demikian, Ikhsan (2008) menyatakan
bahwa dalam 50 tahun terakhir tutupan hutan Indonesia berkurang dari 162 juta
hektar menjadi 98 juta hektar. Hal ini disebabkan karena industri pengolahan kayu
yang seringkali terkesan asal dalam melakukan penebangan. Peningkatan
kerusakan lingkungan hutan ini menjadi topik yang krusial karena hutan memiliki
potensi untuk menyerap karbon.
Seiring berjalannya waktu, muncullah kebijakan-kebijakan terkait dengan
karbon yang pada akhimya berdampak terhadap akuntansi. Bagaimana
pengukuran, pengakuan, pencatatan, penyajian dan pengungkapan aspek-aspek
terkait karbon dilakukan menjadi kerancuan bagi para akuntan, khususnya di
negara yang telah menerapkan kebijakan karbon (KPMG 2008). Pada perusahaan
yang memiliki potensi scrap karbon, besarnya potensi yang dimiliki akan dihitung
pada awal periode pembukuan perusahaan, sehingga perusahaan akan melakukan
estimasi pada awal periode atas besarnya potensi scrap karbon tersebut.
Selanjutnya perusahaan akan mengetahui pada akhir periode besarnya potensi
karbon yang dihasilkan, lalu melakukan offset. Mekanisme pengukuran,
pengakuan, pencatatan dan penyajian terkait karbon ini disebut Accounting for
Carbon.
Penelitian ini bertujuan untuk mengetahui bagaimana pengukuran,
pengakuan,

pencatatan,

penyajian

dan

pengungkapan

akuntansi

karbon

berdasarkan PSAK, serta dampaknya terhadap rasio-rasio keuangan perusahaan.

20

Green Accounting

Untuk menentukan surplus/defisit scrap karbon, dalam penghitungan offset atas

kemampuan scrap karbon yang dimiliki dengan potensi karbon yang dihasilkan,
penelitian ini membatasi perhitungan kehilangan kemampuan scrap karbon hanya
didasarkan pada besarnya potensi scrap karbon yang hilang akibat penebangan
pohon saja, belum memperhitungkan kehilangan scrap karbon akibat dari emisi
karbon lain pada keseluruhan proses produksi.
Konsep Penelitian

21

Green Accounting

Konsep tersebut dapat dijelaskan sebagai berikut. Akuntansi konvensional

menekankan pada pencatatan transaksi atas kegiatan operasional pemsahaan. Pada
perkembangannya, akuntansi mulai memasukkan unsur-unsur lingkungan ke
dalam pencatatan laporan keuangan. Terkait dengan adanya perdagangan karbon,
akuntansi mulai mencatat transaksi-transaksi terkait karbon sesuai dengan prinsip
akuntansi yang berlaku di masing-masing negara, yang sering disebut carbon
accounting.
Metoda Penelitian
Penelitian ini merupakan penelitian studi kasus. Objek penelitian ini
adalah Laporan Keuangan Konsolidasian PT Dharma Satya Nusantara, Tbk Tahun
2013. Perusahaan ini resmi beroperasi secara komersial sejak April 1985 dan
bergerak di bidang industri perkayuan terpadu, tanaman perkebunan dan agro.
Jenis data yang digunakan dalam penelitian ini adalah data sekunder,
yaitu: data kandungan karbon hutan jati (Tim Perubahan Iklim Badan Litbang
Kehutanan 2010), data nilai tukar pasar karbon pada program carbon trading
(Siikamaki, Sanchirico & Jardinec 2012), data nilai kurs tengah Bank Indonesia
(www.bi.go.idper 21 Januari 2014) dan laporan keuangan PT Dharma Satya
Nusantara, Tbk tahun 2013 (http://dsn.co.idj. Keuangan PT DSN digunakan
sebagai dasar ilustrasi perhitungan rasio jika perusahaan tersebut menerapkan
akuntansi karbon.
Kesimpulan
Penerapan akuntansi karbon dapat dilakukan dengan mengestimasi besar
kewajiban yang menjadi tanggung jawab perusahaan atas kerusakan lingkungan
akibat kegiatan operasional perusahaan, khususnya karbon. Estimasi kewajiban ini
dapat dilakukan dengan menggunakan metoda exit price accounting, sehingga
nilai kewajiban yang menjadi tanggung jawab perusahaan akan terus mengikuti
perkembangan nilai karbon yang ada di pasar. Pengakuan kepemilikan potensi
scrap karbon dapat diakui sebagai akun aset tak berwujud atau aset kontijensi,
yang pencatatan dan pengungkapannya masingmasing diatur dalam PSAK 19
(2010) dan PSAK 57 (2009). Pengakuan terkait pembayaran biaya jasa

22

Green Accounting

lingkungan dapat diakui sebagai beban diluar usaha, atau beban lingkungan dan
sosial, yang pencatatan dan pengungkapannya diatur dalam PSAK 23 (2010) dan
PSAK 32 (2007).
Pengakuan pendapatan atas surplus potensi scrap karbon dapat diakui
sebagai pendapatan di luar usaha, yang pencatatan dan pengungkapannya diatur
dalam PSAK 23 (2010) atau PSAK 32 (2007). Sedangkan untuk perusahaan yang
melakukan estimasi biaya jasa lingkungan sejak awal periode dapat mengakui
sebagai provisi, yang pencatatan dan pengungkapannya diatur dalam PSAK 57
(2009). Pengakuan akun-akun tersebut pada akhirnya akan berdampak pada
kinerja laporan keuangan yang tercermin pada rasio-rasio keuangan, seperti rasio
solvabilitas, likuiditas dan rentabilitas. Pada penelitian ini rasio likuiditas dan
rentabilitas perusahaan mengalami penurunan, sedangkan rasio solvabilitas dapat
mengalami peningkatan atau penurunan.

23

Green Accounting

Jurnal Nominal 3 (2), 2014

IMPLEMENTASI GREEN ACCOUNTING BERBASIS UNIVERSITY
SOCIAL RESPONSIBILITY (USR) DI UNIVERSITAS NEGERI
YOGYAKARTA
Widhiyanti Astiti Universitas Negeri Yogyakarta
Pendahuluan
Isu-isu

mengenai

lingkungan

mulai banyak

dibicarakan

dekade

terakhir. Masyarakat mulai sadar betapa pentingnya kelestarian lingkungan

untuk kelangsungan hidup manusia dimasa depan. Isu-isu lingkungan langsung
maupun tidak langsung mempengaruhi kegiatan bisnis pada suatu organisasi.
Hal ini tentu memaksa kegiatan bisnis perusahaan untuk menyesuaikan diri
terhadap isu lingkungan. Akuntansi sebagai calculate science yaitu akuntansi
menerapkan perhitungan biaya lingkungan dalam implementasi ilmunya untuk
tujuan transparasi perusahaan dalam mengungkapkan informasi lingkungan
sebagai dampak dari aktivitas bisnis yang dilakukan perusahaan.
Perkembangan akuntansi lingkungan sendiri dimulai sekitar pertengahan
tahun 1990 di mana International Accounting Standars Committee atau IASC
mengembangkan konsep mengenai akuntansi lingkungan dan audit hak asasi
manusia. Akuntansi

lingkungan

berbasis Corporate

Social

Responsibility

(CSR) sudah banyak di implementasikan perusahaan-perusahaan besar sebagai

bentuk tanggungjawab perusahaan atas dampak lingkungan terhadap kegiatan
bisnis yang dilakukannya. Bentuk CSR di Perguruan Tinggi dikenal dengan
University Social Responsibility (USR). USR pada dasarnya merupakan suatu
kebijakan etis yang mempengaruhi kualitas kinerja komunitas perguruan
tinggi yang meliputi mahasiswa, pengelola, pengajar, dan seluruh karyawan
perguruan tinggi

melalui manajemen pertanggungjawaban terhadap dampak

pendidikan, kognitif, ketenagakerjaan, dan lingkungan yang dihasilkan oleh

perguruan tinggi melalui suatu dialog interaktif dengan masyarakat dalam rangka
menghasilkan pembangunan manusia yang berkesinambungan.

24

Green Accounting

Di Indonesia standar akuntansi yang dipakai sebagai acuan

belum

mewajibkan perguruan tinggi untuk mengungkapkan informasi sosial yang

berkaitan

dengan kegiatan

yang

dilaksanakan,

khususnya dalam

tanggungjawab perguruan tinggi terhadap dampak lingkungan akibat dari

kegiatan yang dilakukan. Tujuan
mengetahui

penelitian

implementasi green

ini

accounting

sendiri adalah

berbasis

university

untuk
social

responsibility di Universitas Negeri Yogyakarta.

Metode Penelitian
Penelitian
diambil

ini

merupakan

penelitian kuantitatif deskriptif. Populasi

yang

adalah para pejabat di Universitas Negeri Yogyakarta dengan jumlah

total adalah 325 orang. Dari 325 orang tersebut peneliti mengambil sampel
dengan metode yang digunakan Isaac dan Michael untuk tingkat kesalahan
10%, sehingga didapat jumlah sampel adalah 147 orang. Teknik pengambilan
sampel adalah dengan menggunakan teknik simple random sampling.
Pembahasan
Hasil
memiliki

dari

penelitian

kepedulian terhadap

ini

adalah

lingkungan

Universitas Negeri
yang

tinggi.

Yogyakarta

Namun sangat

disayangkan kepedulian UNY terhadap lingkungan berbanding terbalik dengan

keterlibatan UNY terhadap lingkungan. Kepedulian lingkungan yang tinggi ini
tidak direalisasikan dengan keterlibatan lingkungan oleh pihak Universitas
Negeri Yogyakarta. Begitupula dengan pelaporan lingkungan dan audit
lingkungan di UNY yang masih dikategorikan rendah.
Kesimpulan
Kesimpulan dari penelitian ini adalah:
1. Kepedulian lingkungan pihak Universitas Negeri Yogyakarta terkait
green

accounting

berbasis

university social

responsibility

(USR)

dinilai tinggi. Terbukti dengan hasil penelitian yang menunjukan 50%

berada pada kecenderungan kategori tinggi.
2. Keterlibatan lingkungan UNY terkait green accounting berbasis USR
dinilai rendah. Hal ini dibuktikan dengan penelitian yang menunjukan

25

Green Accounting

lebih

dari setengah responden berada pada kategori rendah,

yaitu

sebanyak 26 responden atau 52%..

3. Pelaporan lingkungan di UNY berada pada kecenderungan kategori
rendah, hal ini dibuktikan 42% responden berada pada kategori rendah.
4. Audit lingkungan berada pada kategori rendah, hal ini dibuktikan
44% responden berada pada kecenderungan kategori yang rendah.

26

Green Accounting

American International Journal of Contemporary Research 4 (6), 2014

ENVIRONMENTAL ACCOUNTING OF THE RICE INDUSTRY IN
SOUTHERN BRAZIL
Cristina K, Melissa W, and Miguelangelo Brazil
The results of the exploratory study held in the Southern of Santa
Catarina and in Rio Grande do Sul, are in accordance to the previews
studies and researches. It was found that, by means of results obtained by
the questionnaire applied, that the organizations studied develop several
actions towards environmental issues and know environmental laws; however,
they do not require that accountants a proper accounting in order to know the
values related to environmental accounts and actions. There is no practical
application in the accounting of the rice industries studied with respect to the
illustration and quantitative recording of expenses and environmental revenues
created.
This study pointed that the accountants responding to the questionnaire
recognize the existence of environmental accounting facts and events in the
rice industries in which they operate, but do not apply the environmental
accounting to separate environmental accounts from traditional accounts. It is
believed that one of the probable reasons for this is the lack of clarity and/or
knowledge about this accounting activity. This reason was pointed by other
researchers such as Calixto (2010), Catalisa (2010), Gale (2006) and Herbohn
(2005).In addition, the fact that there is no legal requirement to the use of
environmental accounting in industries is a relevant aspect to be considered, i.e.,
since there is no legal mechanisms to determine the use of accounting of
environmental accounts, the accountants do not try to apply their technical
knowledge and state that this accounting would be more labor intensive.
From the early investigations held in this study, it is important to mention
that the accounting in rice industries cannot be limited to quantitative recording
and measuring of the assets. It is crucial that this subject takes part of scientific
studies and in practical applications in the organizations with the objective

27

Green Accounting

of creating effective accounting structures with useful environmental information

to organizational management. It is also considered that the challenges related to
environmental responsibility, which comes from society demands, has required
thatindustries are aware of their obligation with the careful use of natural
resources, so that these resources can be available for future generations. Such
challenges still need that organization concern with the requirements of
environmental responsibility and the participation of the accountant to
support the decision makings toward sustainable development.
As a conclusion, it was observed that environmental accounting plays an
important role in structuring the chart of accounts accordingly to the
characteristics of rice industry. In this sense, the context of the environmental
chart of accounts application together with observing the current legislation is
essential factors.

28

Green Accounting

Asia Pacific Journal of Research 1 (14), 2014

GREEN ACCOUNTING AND REPORTING PRACTICES AMONG
INDIAN CORPORATES
Dr. Minimol and Dr. Makesh Kerala
Green accounting popularly called environmental accounting; resource
accounting or integrated economic and environmental accounting refers to
accounting practices incorporating the environmental costs, impacts and
consequences. It is about aggregation of data that links the environment to
the financials of the company, which will obviously have a long-run impact on
both economic and environmental policy of the organization. It is something
more than merely undertaking social cost benefit analysis of various projects
or activities of the company or valuation of environmental goods and services
produced.

It is an effort to identify and portray the exhausted resources and cost

rendered by organizations in return, to the environment.

Green accounting is all about bringing transparency in accounts as to
environmental costs. It even tries to quantify both in money terms as well as in
physical units - the costs and benefits enjoyed by an organization because of its
contribution

towards

environment

related

activities.

Generally green

accounting involves the identification, measurement and allocation of

environmental costs, integration of these costs into business, identifying
environmental liabilities, and communication the results to the stakeholders of
the company as part of financial statements.
Green/Environmental Reporting is the term popularly used across
nations for disclosure of environment related data, audited or not, regarding
environmental risks, environmental impacts policies costs and liabilities.
Corporate environmental protection should include environmental reporting
initiatives taken by the enterprise, the adverse impact of its production
process and products on the environment both in quantitative and qualitative
terms and its initiatives in process and product innovations in order to achieve
sustainable growth.

29

Green Accounting

Green accounting is an important tool for understanding the role

played by the natural environment in the economy. Environmental accounts
provide data which highlight both the contribution of natural resources to
economic well-being and the costs imposed by pollution or resource degradation.
Business houses are using various natural resources to carry out the
business activities without any hindrance. The industries should focus and set
aside a part of their funds for environmental protection and ecological balance.
Thus business organizations are expected to account for the use of
substances which may damage the Environment.
Green Accounting - The Conceptual Mode
The study developed a model which specifies six aspects to be covered in
environmental accounting in order to measure the ultimate environmental
performance of the organisation. The aim of this model is to present a novel
view of the different activities to be undertaken by organizations to facilitate
environmental accounting and reporting.

30

Green Accounting

Conclusion
Environmental accounting and reporting practices are in the nascent stage
in India. Even though Indian corporates comply with the rules and regulations
with regard to environmental protection, till now no clear cut policies are
framed and formulated at the National, State or even at the company level, for
ensuring the level of compliance to environmental norms.

This study was

intended to find out the major environmental parameters reported by Indian

Corporates as part of their Environmental reporting practice. The study also
focused on

the extent to which Indian Corporates practice, voluntary

environmental reporting with regard to the environmental parameters identified.

31

Green Accounting

International Journal of Humanities and Social Science 13 (8), 2013

ENVIRONMENTAL ACCOUNTING AND FIRM PROFITABILITY: AN
EMPIRICAL ANALYSIS OF SELECTED FIRMS LISTED IN BOMBAY
STOCK EXCHANGE, INDIA
Daniel M and Ambrose J Kenyatta University Kenya
Introduction
Environmental reporting of Indian companies can be broadly categorized
into two types mandatory disclosure and voluntary disclosure. Preliminary
investigation of this study shows that Indian companies practice more of
voluntary environmental reporting in the form of satellite reporting, sustainability
reporting, GRI reporting and internet reporting.
In India, financial accounting & reporting guidelines are issued and
governed by the Institute of Chartered Accountants of India (ICAI). Companies
Act

mandates

the

preparation

of

annual

accounts

of

companies

in

accordance with the accounting standards issued by ICAI (Chatterjee, 2005).

Specific environmental accounting rules or environmental disclosure guidelines,
for communication to different stakeholder groups, are not available for Indian
companies.
There is no mandatory requirement for quantitative disclosure of
(financial) environmental information

in annual reports neither under the

Companies Act nor as per Indian Accounting Standards (AS's) Further more
there are 23 stock exchanges in India, governed by the Securities and
Exchange Board of India (SEBI) Act 1992. Each of these stock exchanges has
different listing requirements. However, there is no mandatory SEBI listing
requirement for Indian companies, from these stock exchanges, to disclose
environmental information. Therefore, any environmental disclosure by Indian
companies is purely voluntary.

32

Green Accounting

Research Hypotheses
Ho1: There is no significant relationship between Environmental Accounting
and Return on Capital Employed.
Ho2: There is no significant relationship between Environmental Accounting and
Net profit Margin.
Ho3: There is no significant relationship between Environmental Accounting and
Dividend per Share.
Ho4: There is no significant relationship between Environmental Accounting and
Earnings per Share.
Limitation of the Study
Empirical research on corporate environmental disclosure is available
largely for developed nations and very few is available for Asian countries. This
research is probably one of the very few initial research works with respect to
environmental accounting by Indian corporate. Hence, the extent of prior
research literature available on environmental accounting reporting by Indian
companies is limited. The sample size considered for this research is too small to
generalize and conclude for diverse sectors of Indian companies. There is scope
for doing further theoretical and action research in this field.
Empirical Analysis
Using the T- Ratio to test for their statistical significance, it is
evident that only NPM and DPS variables are statistically significant. This is

33

Green Accounting

due to the fact that their observed T- values are positive and above the rule of
thumb of 2. The other variables are statistically insignificant because their
observed t-values are either negative or far less than the 'rule of thumb' of 2. From
the R- squared of 0.859172, the regression co-efficient indicates that about 83% of
the changes in the dependent variable are explained by the changes in the
independent variables. The F- value of 12.95815 indicates that the parameter
estimate cannot be dismissed at 5% level of significance. This is due to the fact
that the calculated F- value is more than the critical K-value. The D.W statistic of
2.149650 indicates the absence of auto-correlation since it is up to rule of Thumb
of 2. In the course of this research, some hypotheses were formulated and they
include:
Ho1: There is no significant relationship between Environmental Accounting
and Return on Capital Employed.
Ho2: There is no significant relationship between Environmental Accounting and
Net profit Margin.
Ho3: There is no significant relationship between Environmental Accounting and
Dividend per Share.
Ho4: There is no significant relationship between Environmental Accounting and
Earnings per Share.
Conclusion
Environmental costs cover all cost; incurred concerning environmental
protection such as emissions treatment as well as wasted material, capital and
labour which so called non product output as a result of inefficiency
production activities. Different firms may consider different elements into
environmental costs but it is important that all significant and relevant costs are
incorporated for sound decision making purpose. The general picture, which
emerges from current reporting, is that since the disclosures of environmental
information are voluntary, there is a diversity of reporting practice.

34

Green Accounting

Proceeding Seminar Nasional dan Call For Papers Sancall, 2013

GREEN ACCOUNTING, MENGAPA DAN BAGAIMANA?
Rohmawati K Universitas Negeri Surabaya
Pendahuluan
Dengan tujuan untuk peningkatan produktivitas dan efisiensi, berbagai
usaha dilakukan oleh perusahaan, di antaranya berproduksi menggunakan
teknologi modern, pengurangan biaya, melakukan merger dan akuisisi, dan
penggunaan sumber daya yang lebih murah. Upaya-upaya tersebut dilakukan
untuk memberikan hasil maksimal bagi stockholder. Saat ini, perusahaan dituntut
tidak hanya mengutamakan pemilik dan manajemen, tetapi juga seluruh pihak
yang yang terkait, seperti karyawan, konsumen, serta masyarakat dan lingkungan.
Hal

ini karena keberadaan perusahaan tidak terlepas dari kepentingan dari

berbagai pihak. Salah satunya adalah dukungan lingkungan. Seringkali usaha

peningkatan produktivitas dan efisiensi mengakibatkan penurunan kualitas
lingkungan, berupa pencemaran udara, air, dan pengurangan fungsi tanah.
Pada era pergerakan perusahaan ke arah green company, kalangan industri
tidak hanya dituntut untuk sebatas pengolahan limbah, tetapi

tuntutan

masyarakat-konsumen lebih jauh lagi yaitu agar proses produksi suatu barang
mulai dari pengambilan bahan baku sampai ke pembuangan suatu produk setelah
dikonsumsi (digunakan) tidak merusak lingkungan. Dalam upaya pelestarian
lingkungan, ilmu akuntansi berperan

melalui

pengungkapan sukarela dalam

laporankeuangannya terkait dengan biaya lingkungan atau environmental costs.

Sistem akuntansi yang di dalamnya terdapat akun-akun terkait dengan biaya
lingkungan ini disebut sebagai green accounting atau environmental accounting.
Green accounting dapat

memberikan sebuah motivasi bagi manajer untuk

mengurangi biaya lingkungan yang ditimbulkan, yang akan berpengaruh terhadap

keputusan yang akan menjadi dasar eksistensi perusahaan di masa mendatang.

35

Green Accounting

Alasan Penerapan Green Accounting

Beberapa alasan yang dapat mendukung pelaksanaan akuntansi lingkungan antara
lain (Fasua, 2011):
1. Biaya lingkungan secara signifikan dapat dikurangi atau dihilangkan
sebagai hasil dari keputusan bisnis, mulai dari perubahan dalam
operasional dan pemeliharaan untuk diinvestasikan dalam proses yang
berteknologi

hijau serta untuk perancangan kembali produk yang

dihasilkan.
2. Biaya lingkungan jika tidak mendapatkan perhatian khusus akan menjadi
tidak jelas dan masuk dalam akun overhead atau bahkan akan diabaikan.
3. Banyak perusahaan telah menemukan bahwa biaya lingkungan dapat
diimbangi dengan menghasilkan pendapatan melalui penjualan limbah
sebagai suatu produk.
4. Pengelolaan biaya lingkungan yang lebih baik dapat menghasilkan
perbaikan kinerja lingkungan dan memberikan manfaat yang signifikan
bagi kesehatan manusia serta keberhasilan perusahaan.
5. Memahami biaya lingkungan dan kinerja proses dan produk dapat
mendorong penetapan biaya dan harga produk lebih akurat dan dapat
membantu perusahaan dalam mendesain proses produksi, barang dan jasa
yang lebih ramah lingkungan untuk masa depan.
6. Perusahaan mempunyai keunggulan kompetitif yang didapat dari proses,
barang, dan jasa yang bersifat ramah lingkungan.
Penerapan Green Accounting di Indonesia
Dilihat dari sudut dasar hukum pelaksanaannya, CSR di Indonesia secara
konseptual masih harus dipilah antara pelaksanaan CSR yang dilakukan oleh
perusahaan besar dan CSR yang dilakukan oleh perusahaan kecil dan menengah.
Selama ini terdapat anggapan yang keliru bahwa pelaksanaan

CSR hanya

diperuntukkan bagi perusahaan besar yang dapat memberikan dampak negatif

terhadap masyarakat dan lingkungan, padahal perusahaan kecil dan menengah
pun bisa memberikan dampak negatif terhadap masyarakat dan lingkungan
sekitarnya. Apalagi bila perusahaan kecil dan menengah itu banyak jumlahnya,

36

Green Accounting

tentu dampaknya akan terakumulasi dalam jumlah yang besar

dan untuk

mengatasinya akan lebih sulit dibandingkan dampak yang ditimbulkan oleh satu
perusahaan besar.
Bila dilihat dari pelaksanaan CSR di Indonesia, maka dapat dikatakan
bahwa perusahaan yang telah melaksanakan program CSR dan membuat
laporannya belum bisa dikatakan sebagai perusahaan yang telah menerapkan
akuntansi lingkungan. Hal ini disebabkan karena dalam operasional perusahaan
belum memasukkan upaya pelestarian lingkungan sebagai bagian integral (Idris,
2012). Gray et al. (1993) menyimpulkan bahwa mekanisme pengungkapan yang
bersifat sukarela kurang tepat. Bukti dari Deegan and Rankin (1996) menyebutkan
bahwa pelaporan akuntansi lingkungan bersifat bias karena perusahaan seringkali
tidak melaporkan kabar buruk (bad news).
Kesimpulan
Dampak aktivitas perusahaan perlu dilaporkan sebagai perwujudan
tanggung jawab perusahaan kepada stakeholder. Rendahnya kesadaran pelaporan
dampak lingkungan disebabkan oleh beberapa kendala pelaporannya. Pentingnya
akuntansi lingkungan perlu dilakukan upaya untuk meningkatkan penerapannya.
Dalam upaya keseragaman dan memenuhi fungsi keterbandingan, Ikatan
Akuntan Indonesia (IAI) diharapkan dapat menyusun pedoman Sustainability
Reporting. Keseluruhan aktivitas perusahaan akan berdampak pada masyarakat
dan lingkungan dalam jangka panjang demi menjaga pembangunan yang
berkelanjutan, maka Sustainability Reporting

yang bersifat mandatory

diperlukan.
Penyelenggaraan Indonesia Sustainability Reporting Award (ISRA) oleh
Ikatan Akuntan Indonesia Kompartemen Akuntan Manajemen diharapkan akan
meningkatkan reputasi perusahaan dan kemudian kesadarannya alam melaporkan
apa

saja yang telah mereka lakukan untuk memberikan nilai tambah yang

berdampak pada lingkungan. Sustainability reporting harus disertai dengan audit

lingkungan guna meningkatkan kredibilitas pelaporan. Melalui pembentukan
komite CSR dalam komponen governance, diharapkan pelaksanaan green

37

Green Accounting

accounting dan sustainability reporting akan lebih handal dan mengalami

peningkatan.
Journal of Basic and Applied Scientific Research 3 (1), 2013
ENVIRONMENTAL ACCOUNTING (FROM CONCEPT TO PRACTICE)
Sajad Gholami, Ayat Tamri, Behzad G, and Bahman K Iran
Introduction
Due to the growing population and limited natural resources available,
today, the issue of environmental protection as one of the most important issues
humanity has been proposed. With environmental issues requires a systematic
approach environmental management system that is integrated with other
management systems to be implemented. Accounting information systems as an
important component of management information systems can play an important
role in helping to protect the environment by polluting manufacturing companies
to undertake. Environmental accounting system, based on the classic ideas of
accounting transformation is complete in this respect, the costs of pollution and
elimination a Function of the product or service along with their benefits
and costs of goods and services is calculated environmental accounting and
accountants can make the link between environmental management and
encourage both that work together to move the hand in the future, the
company's financial performance and improved environmental performance.
Enviromental Accounting History
Decade beginning in the early seventies at the time the project is
environmental accounting issues with the concept of industrial companies
reporting environmental liabilities faced. The company was initially reluctant to
disclose their financial statements did not harm the environment, but
elevated levels of loss Marwari time, companies were forced to comply with
these issues. Journal compilation Accounting Standards Board in 1975 as No. 5
accounting of events, It was released to help identify potential damage to the
environment which should be reported in financial statements. Liabilities for
environmental damages to compensate the possible loss was recognized
38

Green Accounting

However, due to difficulties in estimating the amount of future losses, there was
no company would not follow the guidelines properly So the need was felt to
develop new guidelines.
Long before such an attitude on the social and environmental impacts of
business activities has yet Monetary Economics, during the last 300 years has
been the development of agent societies. This is expressed in our ecosystem,
there are practical limitations associated with the current limitations of such
interests in a particular company, professional, business, economics
marketing

says

Since

it

also

includes

environmental

or

accounting,

environmental reporting and environmental performance is important from the

perspective of the usersof financial reports, But the reporting of economic
performance, environmental reporting purposes does not quite fit, so as to limit
the interests of users, requires special reporting requirements will be felt.
Conclusion
Nowadays, there are some limitations with regard to the environment,
particularly in narrowing the field of international trade and competition, forced
some companies to profit from one hand to address these limitations and achieve
greater revenue and brand popularity, forced to bear the environmental costs
of certain conservation practices and positive living environment for evaluating
the other hand, are forced to reduce the cost.

Incorporating environmental

considerations in national income accounting systems compatible with

environmental issues in the national accounts adjusted green accounting green
accounting rules that involve complex accounting system to identify potential
improvements recording and reporting of environmental degradation is caused.
Environmental accounting is based on the integration of the environment as a
source of capital and considers the environmental costs as an acceptable cost of
computational processes and economic Environmental accounting aims to
provide information for performance evaluation, decision making, monitoring and
reporting to managers to be able to help.
Green accounting

for natural endowments in the form of satellite

accounts, the mechanism of a national approach to reform national System sashay

39

Green Accounting

is considered. Green accounting is attempted before the irreversible damage to

the environment; Earth's life support systems are protected. Environmental
accounting,

comprehensive tool to

insert environmental considerations in

business decisions Enter the internal environmental cost accounting system will
help companies make decisions In addition to increasing long-term profitability,
and improve the environmental performance of its introduction as the green
industry, capital market, provide increased shareholder wealth. Acceptance of
the Company's accounting can be competitive with other companies under
common and customary to apply only the accounting. Environmental accounting
system based on the classic ideas of accounting change is complete. In this
context, the cost of pollution and elimination as a function of the product or
service, along with their benefits and costs of goods and services is calculated.

40

Green Accounting

Jurnal Akuntansi & Auditing 9 (2), 2013

PENGAWASAN IMPELEMENTASI GREEN ACCOUNTING BERBASIS
UNIVERSITY SOCIAL RESPONSIBILITIES(USR) DI UNIVERSITAS
NEGERI SEMARANG SERTA STUDI KOMPARASI UNIVERSITAS SEKOTA SEMARANG
Maylia Pramono and Paulus Basuki
Pendahuluan
Pengungkapan akuntansi lingkungan di negara-negara berkembang
memang masih sangat kurang. Banyak penelitian yang berkembang di area social
accounting disclosure memperlihatkan bahwa pihak perusahaan melaporkan
kinerja lingkungannya masih sangat terbatas. Demikian pula dengan praktik
akuntansi lingkungan di Indonesia sampai saat ini juga belum efektif. Cepatnya
tingkat pembangunan di masing-masing daerah dengan adanya otonomi ini
terkadang mengesampingkan aspek lingkungan yang disadari atau tidak pada
akhirnya akan menjadi penyebab utama terjadinya masalah lingkungan.
Di daerah Bantul misalnya, sekarang ini sedang fokus terhadap usaha
penataan kawasan pesisir selatan untuk meningkatkan kebersihan dan kelayakan
daerah yang bebas dari polusi dan usaha restrukturisasi akibat gempa. Hal ini
perlu

diperhatikan

oleh

pemerintah

setempat

sehingga

jangan

sampai

restrukturisasi daerah ini tidak terkontrol pengelolaannya terutama dari sisi

keselamatan lingkungan hidup.
Implementasi green accounting berbasis corporate social responsibilities
(CSR) mulai marak diimplemetasikan di Indonesia. Perubahan paradigm dan
orientasi perusahaan yang memperhatikan semua pihak yang berkepentingan
memberikan dampak pada peran tanggung jawab sosial perusahaan yang disebut
corporate social responsibilities (CSR). Pada perguruan tinggi, tanggung jawab
sosial perguruan tinggi disebut dengan istilah University Social Responsibilities
(USR), pada dasarnya merupakan suatu

kebijakan etis yang mempengaruhi

kualitas kinerja komunitas perguruan tinggi yang meliputi mahasiswa, pengelola,

pengajar dan seluruh karyawan perguruan tinggi melalui manajemen yang

41

Green Accounting

bertanggungjawab terhadap dampak pendidikan, kognitif, ketenagakerjaan dan

lingkungan yang dihasilkan oleh perguruan tinggi melalui suatu dialog interaktif
dengan masyarakat dalam rangka menghasilkan pembangunan manusia yang
berkesinambungan.
Dari latar belakang tersebut, penelitian ini bermaksud mengeksplorasi
penerapan/implementasi akuntansi lingkungan di Universitas Negeri Semarang.
Eksplorasi penelitian ini lebih ditujukan kepada apakah terdapat perbedaan
perhatian, tanggung jawab, keterlibatan, pelaporan akuntansi lingkungan dan
auditnya sebelum dan sesudah adanya pengukuhan Unnes sebagai Universitas
Konservasi.
Hipotesis
H1 : Terdapat Perbedaan Kinerja dan Tanggungjawab Sosial antara Universitas
Negeri Semarang (Unnes) dan Universitas Lain SeKota Semarang.
H2 : Terdapat Perbedaan Kepedualian Lingkungan (Environmental Awareness)
antara Universitas Negeri Semarang (Unnes) dan Universitas Lain Se-Kota
Semarang.
H3 : Terdapat Perbedaan Keterlibatan Lingkungan (Environmental Involvement)
antara Universitas Negeri Semarang (Unnes) dan Universitas Lain Se-Kota
Semarang.
H4

: Terdapat Perbedaan Pelaporan Lingkungan (Environmental Reporting)

antara Universitas Negeri Semarang (Unnes) dan Universitas Lain Se-Kota

Semarang.
H5 : Terdapat

Perbedaan

Audit Lingkungan (Environmental Audit) antara

Universitas Negeri Semarang (Unnes) dan Universitas Lain SeKota Semarang.

Berikut adalah hasil pengujian Hipotesis.

42

Green Accounting

Metoda Penelitian
Penelitian atau studi ini bermaksud melakukan mapping terkait peran
internal audit dalam melakukan pengawasan terkait implementasi Green
Accounting. Penelitian ini menggunakan populasi yaitu universitas se-Kota
Semarang. Dalam hal ini dapat dikatakan penelitian ini adalah penelitian sensus,
sehingga tidak ada sampel penelitian. Data dalam penelitian ini dikumpulkan
melalui dua cara. Cara pertama adalah adalah mengumpulkan data sekunder dari
perpustakaan seperti telaah literatur dari berbagai buku, jurnal dan beberapa
referensi lainnya. Cara kedua adalah mengumpulkan data primer yaitu data
tentang perspepsi manajemen perusahaan terkait dengan perhatian, keterlibatan,
pelaporan akuntansi keuangan dan auditnya.
Kesimpulan
Berdasarkan pengujian hipotesis yang telah dilaksanakan, peneliti dapat
menarik kesimpulan sebagai berikut, tidak terdapat perbedaan secara siginifikan
kinerja dan tanggungjawab sosial antara Universitas Negeri Semarang (Unnes)
dengan Universitas lain Se-Kota Semarang. Hal ini telah dibuktikan dalam
pengujian hipotesis secara simultan dengan menggunakan Independent Sample TTest, ditinjau dari probabilitasnya maka H1 tidak diterima. Sedangkan secara
parsial H2, H4 dan H5 tidak diterima, sedangkan H3 diterima. Secara statistik,
hanya keterlibatan lingkungan (Environmental Involvement) saja yang berbeda
signifikan antara Universitas Negeri Semarang (Unnes) dengan universitas lain
se-Kota Semarang.

43

Green Accounting

Open Journal of Accounting 2, 2013

GREEN ACCOUNTING: COST MEASURES
Krishna M and Peter Y Malaysia
Introduction
Green accounting is related to environmental information and environmental ecoauditing systems and has been defined as the identification, tracking, analysis,
and reporting of the materials and cost information associated with the
environmental aspects of an organization. Green accounting is relatively new and
a developing field. However, in Malaysia the green accounting is considered at an
infant stage because, the implementation of green accounting in organizations
such as SMEs in Malaysia, results in resistance or ignored due to some reasons
such as lack of awareness, lack of green and ethical education and so on.
The International Federation of Accountants discusses green accounting as
the management of environmental and economic performance through the
development and implementation of appropriate environment related accounting
system and practices; while this may include reporting and auditing in some
companies, green accounting typically may involve to the life cycle costing, full
cost accounting, benefits assessment and strategic planning for environmental
management. With the growing green consumer awareness, companies are more
than ever expected to align its business strategies with environmental initiatives.
Environmentally conscious companies have already discovered that they can
generate business strategies to help them reduce their carbon footprint, minimize
their environmental impact, make the best use of natural resources, become more
energy efficient, reduce costs,and exhibit social responsibility all at the same time.
Green Accounting Measurement
A selection technique will be used, meant to reduce the excessive number of
specific environmental activities, even a regrouping of these activities into
processes. Based on questionnaires collected from the enterprise workers, the
centralized information will be analyzed by the Green Accounting team. Based on
this data, a preliminary dictionary of the most important environment-specific
44

Green Accounting

activities will be prepared. Also information will be collected about allocation

units of environment-specific costs which the Activity Based Costing method can
provide (environmental cost drivers).
Conclusion
Despite the fact that the corporate environmental expenses increase not
only in importance but also in monetary units, some enterprises continue to
underestimate and enter environmental costs in accounts as general expenses.
However, some companies try to connect environmental costs with products or
services but the methods of allocation cost used are inappropriate. When no
proper allocation method is used, the manager of an enterprise does not receive
reliable information withregard to the real costs and profits in order to maintain or
change the products and/or processes. Furthermore, the above situation prevents
the effective follow-up of yield of an enterprise as well as the right pricing of
products and the important activities for the maintenance of competitiveness of an
enterprise.

The green accounting still faces a number of problems, such as, the

lack of support of information, specialized personnel as well as the absence of

proportional international accounting models. In recent years, the efforts for the
growth of environmental information systems have led to the creation of
proportional systems of administration (Environmental Management Systems)
which face problems with regard to the treatment of complicated environmental
data. The new tendencies that are found in evolution foresee a more proactive
environmental planning through the recognition and the reduction of
environmental cost and consequently the improvement of profitability of
enterprises.

45

Green Accounting

Journal of Environmental Accounting and Management (1), 2, 2013

PRIMARY EVIDENCESON THE ROBUSTNESS OF ENVIRONMENTAL
ACCOUNTING FROM EMERGY
Giannetti, Almeida, Agostinho, Bonilla, and Ulgiati Brasil and Italy
Introduction
In empirical research, the robustness is a measure of the methodology
capacity to remain unaffected by deliberate variations in method parameters, and
provides an indication of the methodology's reliability during its normal usage.
However, the environmental accounting approaches are quite different when
compared to laboratory practices. When performing an environmental accounting,
the analyst plays a major role and has strong influence when dealing with the
uncertainty arising from incomplete data, limitations of measurement accuracy or
available information, extrapolations and interpolations, allocation approaches,
and so on.
Currently, environmental accounting based on emergy is being recognized
as an important tool for diagnosis and management ofnatural and human made
systems, under a donor side view and thus being considered as a systemic
approach. As with all other environmental accounting tools, the choices of the
experimental design depend on the objectives of the analyst. Specifically in
environmental accounting based on emergy, authors have being highlighting the
influence of several factors to estimate the uncertainty in emergy table
calculations.
The procedure to study the robustness of the method is called finding
robustness, meaning the discovery of an experimental condition in which the
measure capacity remains unaffected by deliberate variations in procedural
parameters. Regarding specifically environmental accounting methods, finding
robustness means that results would not be influenced bythe changes of
accounting factors under control of the analysts criteria. Once the methods
robustness isconsolidated (or found), checking robustness aims to verify the
46

Green Accounting

reproducibility of the method. The verification may enable to assess the methods
response to variations among different studies. It is recommended that checking
robustness should be made only after robustness of the method is obtained.
Methodology
The emergy flows represent three main categories of energy sources:
natural renewable resources (R), non-renewable natural resources (N) and those
ones feedback from the economy (F). All the three categories are fundamental in
emergy accounting and enable the understanding of system interactions with the
environment. The R and N flows are provided by the environment and are
considered as free-of-charge under the economic viewpoint. While the renewable
resources can be replaced at least at the same rate as they are consumed, the nonrenewable resources are depleted faster than their natural ability of recovering.
The economic inputs (F) are provided by the market. The output (emergy yield, Y)
is the sum of all emergy system inputs.

Conclusion
Two main findings can be drawn from the previouslydiscussion. Firstly, all
the agricultural systems considered as case study determine a defined domain
region, less or more extended according to the case and despite of differences in
the analyzed variables. The more distant points correspond to well-specified

47

Green Accounting

cases, for instance, those ones adopting organic management and/or land with
high tendency to topsoil erosion.
The second finding is related to emergy methodology and the use of the
ternary diagram. Even considering this study a preliminary approach needing
further deeper assessment, results indicate emergy accounting as a self-consistent
method, i.e. with highrobustness. Further assessment of such robustness can be
achieved by applying the ternary diagram method to data representing other
production systems and analysts criteria. Emergy shows to be a method ableto
characterize production systems in a robust way, even considering variations in
analysts criteria orsystem nature. The robustness of emergy methodology is
remarkable, especially, when oneconsiders it in comparison with others
accounting methodologies.

48

Green Accounting

Club of Economics in Miskolc 8 (2), 2012

GREEN ACCOUNTING FOR CORPORATE SUSTAINABILITY
Bettina H
Introduction
The concept interprets sustainable economic, ecological

and

social

development as a unity. Todays companies must also comply with the

challenges stemming from this approach, and therefore they must also
implement economic,

social and environmental goals. The reduction of

pollution, the equitable distribution of wealth and improved social services pose
a challenge to management, as the value of the company has to be increased
for the stakeholders in such a manner that social and environmental
responsibility should not be neglected.
The Multi-dimensional Model of Corporate Sustainability.

In this light we can talk about corporate sustainability if we take into account the
interaction between both the economy (the company) and the environment, and
the relationship between theeconomy

(the

company)

and

society.

This

illustrates these relationships.

49

Green Accounting

Sustainability Accounting.

Conclusion
Companies have a key role in achieving sustainability. Their current
activities not only have an effect on todays world but on the future, too. Now,
companies themselves are slowly beginning to understand this; however,
relatively few know how to achieve corporate sustainability, and through this to
contribute to total, global sustainability. Accounting can offer help in this
endeavour. However, traditional accounting systems do not deal with

50

Green Accounting

accounting for social and environmental effects and are not capable of
demonstrating them. For this reason, sustainability accounting, going beyond
green accounting, must be emphasised, both by researchers-searching increasingly
for methods and procedures applicable in practical life-and by companies, so that
decisions based on the information provided by sustainability accounting
contribute to economic, social and environmental sustainability, and make it
possible for the company to survive in the long term. The following research
tasks are needed to achieve these goals.
to provide proposals to discover and further develop the basic
principles, tools and methods which are most likely to allow

the

successful creation of environmental and sustainability accounting

systems;
to carry out empirical research with Hungarian companies to find the
answer to the central question of whether they use environmental or
sustainability accounting, and in which form, and to what extent,
they analyse the information provided to them;
to prepare a case study to show how a sustainability accounting
system should be operated in practice.

51

Green Accounting

International Journal of Business and Management 7 (20), 2012

GREEN ACCOUNTING AND MANAGEMENT FOR SUSTAINABLE
MANUFACTURING IN DEVELOPING COUNTRIES
Sherine F, Jacob C, Jolly J Abu Dhabi University
Introduction
Green accounting is considered to be an important tool for understanding
the influential aspects of natural environment with respect to the economy. The
data and information provided by environmental accounts are determined to be in
relation to the involvement of natural resources in economic development and
costs occurred due to pollution or resource degradation. The advantage of
corporate environmental accounting initiative is identified as the ability to
determine and create awareness regarding costs related to environment, which in
turn helps in identifying the techniques for reducing and avoiding costs of such
type.
Aronson and Lokfgren (1999) make the argument that society
recommends for the environmental responsible behavior from both government
and business concerns by examining the ecological disasters and degradation of
earths ecosystem. It is a general fact that expected results will be obtained when
the business managers are given the responsibility for solving the ethical problems
by considering either promoting their profit or preserving the environment.
The importance of the environmental problems has been increased due to
the continuous degradation of environment and increasing environmental
disasters. Lafontaine (2002) makes the argument that in order to involve
environmental problems in normal life it is essential to consider them with respect
to economic, legal, accounting, financial and technical levels. Considering the
environmental aspects in terms of economy such as costs of services and products,
the organizations are able to reduce the consumption of natural resources leading
to save in greater extent and address the environmental compliance consumer
health requirements.

52

Green Accounting

The main purpose of the paper is to examine the literatures that deals with
Environmental accounting or green accounting and sustainability. The study also
makes an attempt to understand how green accounting has been considered and
evaluated by different authors who have done researches in the same field. Based
on different studies considered, a procedural model suitable for most of the
developing countries is to be selected.
Literature Review
Gary Otte (2008) suggested in the article of GHG Emission Accounting
that the organizations may have certain internal and external benefits by means of
implementing green accounting system. He declares that GHG accounting
emission

involves,

tracking

emissions,

accounting

and

reporting.

The

communication process between suppliers and firms may be developed by

implementing GHG accounting which would lead to reduction of costs. The study
also expresses the techniques used for GHG calculation by means of explaining
the five steps. It has been declared that green accounting also involves certain
limitations and barriers. Certain solutions have been provided by the author in
order to compensate for the barriers.
Horvth (2011), in the article Relation between Environmental
Accounting and Pillars of Sustainability described four challenges related to
sustainable development. The main objective of the study is to provide an
appropriate solution for the question: is it true that social and integration point of
view is outside of the concept environmental accounting? With the help of
literature review and primer research, the author was able to conclude that the
environmental accounting is not beyond the social and integration challenges of
sustainability. With the help of the article Green accounting methodology for
India and its states Haripriya (2008), was able to determine the importance of
green accounting. They have described that the existing GDP accounting system
will result in unsustainable development. The main reason why the author
suggested for green accounting framework is due to the fact that the existing GDP
developments reduce the measure of economic growth rather than measuring
national wealth.

53

Green Accounting

The importance of Performance Measurement Systems including

balanced cards as environmental management measures has been investigated by
Lansiluto and Jarvenpaa (2010). In their article on Greening the Balanced Score
Card, they discuss the importance of factors which support and ensure that the
performance measurement systems can incorporate metrics to identify with better
environmental measures. The change of the performance measurement systems
should be in a manner that the culture of the company is considered before
suggestions are implemented. The study also identified that environmental
challenges in the performance measurement systems can be identified in a better
manner if balanced score cardsare implemented.
Discussion
This paper identified the various literature associated with environmental
accounting and sustainable practices. The ultimate aim of the same is to present
varying views associated with environmental management and accounting
measures which helps in arriving at a decision making tool for companies to
implement sustainable accounting measures and thereby present better
environmental performance. From the study it can be concluded that empirical
research in the field of green accounting isrelatively less with most of them being
qualitative in nature. From the results of the present study one can conclude that
the establishment of an accounting system which has been tested empirically will
enable the identification of environmental performance of different companies and
organizations.
The maintenance of productivity, diversity, balance in eco system and
equity across generations is directly linked to decision making processes which
encompass business, social and environmental procedures of the company. This
management system implemented by organizations is called as sustainable
management. Sustainable accounting benefits over traditional measures as it takes
into account the different externalities which are in place. In this type of
accounting the cost-benefit ratio in terms of risk control, adjustment costs,
overhead costs and disclosure notes can be identified in an effective manner so as
to present better sustainable practices.

54

Green Accounting

The increasing government and consumer pressure has increased the

environmental cost and future internalization of costs for external effects.
Overhead accounts are identified to be filled with costs of electricity if it is
recorded and regularised. This review identifies that analysis and discussion of
possible sustainable accounting measures is found to beassociated with decision
making aspects relating to monetary measures, cost, revenue, cash flow, the
related flow of energy and the energy related costs. To enable this it is important
in implementing the Environmental Management Accounting (EMA) which helps
in presenting a decision making systems for corporations with regards to measures
promoting better performance environmentally by identifying effective cost
assessment structures. Hence, these measures ensure that future products of
organizations help in presenting better product mixes, strategies and investments.
Conclusion
The current paper has delved into the various ways inwhich different
researchers have carried out their respective researches in relation to environment
accountability and sustainability. Limited literature is available on social and
environmental accounting in emerging and developing nations when compared to
their western counterparts. In the case of emerging and under developed nations,
their socio economic realities are quite different as are the corporate motivations
for undertaking social and environmental accounting. Accountants and managers
may not accept the fact that projects that are in violation of critical ecological
functions will not be approved even if they are quite profitable and
efficient.Managers who are more environmentally inclined will persuade clients to
accept responsibility for a bigger share in their participation when it comes to
global clean-up activities. The internal accountants will be made to work
intandem with the environmental engineers in a bid to teach them the
methodologies involved in environmental accountability and the statistical
techniques needed to measure compliance with the environmental regulations.

55

Green Accounting

Jurnal InFestasi 5 (2), 2009

AKUNTANSI LINGKUNGAN DALAM WACANA GOOD
GOVERNANCE
Robiatul Auliyah Universitas Trunojoyo
Pendahuluan
Akuntansi lingkungan yang mulai berkembang beberapa dekade lalu, yang
kini makin berperan dalam mempertinggi nilai ekonomi dan meningkatkan
perlindungan lingkungan. Akuntansi lingkungan ini relative baru yang masih
dalam taraf uji coba dan pengembangan . Disiplin baru yang makin banyak
mendapat

perhatian

terutama

di

negara yang sedang

berkembang telah

menjadi sarana penting bagi wirausahawan, trecto, publik, dan masyarakat.

Data dan informasi yang dijanjikan digunakan sebagai bahan pengambilan
keputusan dalam berbagai organisasi bisnis,pemerintahan, dan organisasi sosial.
Misalnya: pengambilan keputusan untuk pengendalian biaya, perbaikan ekologi,
investasi teknologi yang ramah lingkungan.
Kehidupan manusia sehari-hari tidak akan lepas dari berbagai macam
isu mulai dari isu-isu politik, hukum, sosial kemasyaiakatan hingga isu
bisnis dan isu tersebut dapat saling terkait satu sama lain. Isu masalah
hukum dapat pula menjadi isu yang cukup memadai perhatian dalam
kehidupan saat ini apalagi isu tentang lingkungan hidup. Lingkungan
menjadi salah satu isu sentral dalam abad 21 masalah yang terkait dengan
lingkungan misalnya kebocoran reaktor nuklir

chernobyl. Dampak dari

musibah nuklir ini dirasakan bukan aja di Ukraina dan Republik-republik

Unisovet lainnya, tetapi juga di seluruh Eropa (Nor Hikmah, 2002). Selain
itu di Indonesia sendiri terdapat musibah yang terjadi di Jawa timur , yaitu
kasus lumpur panas Lapindo.
Dampak

musibah dirasakan tidak hanya oleh masyarakat di sekitar

Lapindo melainkan masyarakat Indonesia yang juga ikut dirugikan. Selain itu juga
memiliki dampak pada sosial, ekonomi, budaya sera sosial. Dampak pada sosial
yaitu masyarakat yang terkena lumpur harus meninggalkan tanah leluhurnya

56

Green Accounting

dan harus pindah ke daerah yang aman, bidang budaya mereka harus
berinteraksi dengan masyarakat lain di tempat penampungan/pengungsian
karena mereka harus beradaptasi dengan kebiasaan atau adat istiadat yang
berbeda. Ekonomi terganggu seperti berkurangnya pengunjung di Industri
Kerajinan Kulit Tanggulangin karena waktu dan jarak tempuh yang relatif
lebih lama ke lokasi dengan adanya kemacetan dan antrian panjang. Bidang
industri, sekitar lapindo aktifitas produksinya terhenti. Di sektor lingkungan,
terganggunya ekosistem di daerah sekitar dan tempat pembuangan lumpur,
banyak lahan pertanian di sekitarnya menjadi lautan lumpur dan banyak biota
liar yang mati karena terkena lumpur panas.
Kesimpulan
Akuntansi lingkungan ini relatif baru yang masih dalam taraf uji coba dan
pengembangan. Disiplin baru yang makin banyak mendapat perhatian terutama
dalam negara yang sedang berkembang telah menjadi sarana penting bagi
wirausahawan, sektor publik, dan masyarakat. Data dan.informasi yang
disajikan digunakan sebagai bahan pengambilan keputusan dalam berbagai
organisasi bisnis, pemerintahan, dan organisasi sosial sehingga perusahaan dan
instansi memandang perlu untuk melengkapi diri dengan data informasi
lingkungan yang lengkap dan akurat yang sangat vital untuk penentuan kebijakan
secara tepat.
Penjelasan

dialektis

tentang

akuntansi sebagai media transformasi

informasi secara humanis karena akuntansi memainkan peranan sesuai norma

masyarakat maka akuntansi menjadi bagian masyarakat untuk menghasilkan
informasi. Informasi akuntansi melakukan banyak hal lebih dari sekedar
pencatatan dan pengukuran tingkat transformasi alam menjadi modal yang
produktif. Akuntabilitas berkaitan dengan konstruksi perdebatan masyarakat
secara kritis terhadap perlakuan perusahaan pada alam dan melibatkan
transformasi radikal atas hubungan kemanusiaan dan alam.
Kerusakan lingkungan sebagai akibat pembangunan dapat berupa erosi ,
degradasi tanah, kelangkaan air tawar, berkurangnya sumber energy, mineral dan
keanekaragaman hayati jelas merugikan negara dan masyarakat. Pembangunan
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Green Accounting

juga dapat menimbulkan pencemaran lingkungan disebabkan oleh gas buang

kendaraan bermotor, cerobong asap pabrik, efek rumah kaca, hujan asam,
menipisnya lapisan ozon, bumi makin panas, air laut pasang, perubahan iklim dan
sebagainya.
Salah

satu

cara

untuk

melestarikan

lingkungan

hidup

adalah

menggunakan analisis dampak lingkungan hidup (AMDAL) pada setiap

perusahaan

atau

institusi

mempunyai

dampak

yang

signifikan

melakukan
terhadap

kegiatan yang diperkirakan

limgkungan.

Dengan

adanya

penyelenggaraan akuntansi lingkungan sebagai suatu media akuntanbilitas dan

dasar keputusan bagi pihak stakeholder.

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Business Strategy and the Environment 13, 2004

ENVIRONMENTAL ACCOUNTING: AN ESSENTIAL COMPONENT OF
BUSINESS STRATEGY
Mehenna Y and Vernon P USA
Introduction
Environmental accounting is an inclusive field of accounting. It provides
reports for both internal use, generating environmental information to help make
management decisions on pricing, controlling overhead and capital budgeting, and
external use, disclosing environmental information of interest to the public and to
the financial community. Internal use is better termed environmental management
accounting. For the purpose of this research, both internal and external uses are
considered. The contribution of multiple disciplines provides a base for
determination of environmental impacts and related costs. Specific details of that
determination serve one or both of the uses.
Enviromental Management and Enviromental Cost Accounting
Environmental management accounting (EMA) is defined as the
generation, analysis and use of financial and related non-financial information, to
support management within a company or business (Bartolomeo et al., 2000).
EMA integrates corporate environmental and business policies, and thereby
provides guidance on building a sustainable business. EMA analyzes
environmentally related financial costs and benefits, contributing to recognition of
the high and increasing levels of capital and operating expenses, for pollution
control equipment, and environmental taxes.
An advanced step of development of environmental accounting is
development of environmental cost accounting (ECA). Cost accounting is defined
as use of the accounting record to directly assess costs to products and processes
(Lally, 1998). In this approach, costs are accounted for by their specific causes.
Environmental cost accounting directly places a cost on every environmental
aspect, and determines the cost of all types of related action. Environmental
actions include pollution prevention, environmental design and environmental
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management. Past approaches on environmental impacts were based mainly on

environmental cleanup costs and past product disposal.
Business Uses Of Environmental Accounting Cost
A broad view of environmental accounting, and the EMS, includes application of
techniques and procedures to support management decision making, performance
measurement, recognition and reporting of liabilities and contingencies, capital
market reactions to accounting disclosures and taxes (Bebbington, 1997). Tax
implications include

specific environmental taxes,

appropriate treatment of environmental expenditures,
pollution allowances as tradable permits, and
general Federal income tax issues.

An example is Superfund surcharge taxes for EPA environmental clean up.

Conclusion
A contextual view of the need for integration of an environmental policy
with business policy, and for a multidisciplinary team, is given from a business
perspective:

the role of accounting in supporting both corporate environmental strategy

and corporate business strategy and

the several accounting sub-disciplines related to environmental issues.

Emphasis on the multi-discipline team is tosupport a top-level strategy and to

achieve the benefits from directing a company in an environmentally sound
manner.

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DAFTAR PUSTAKA

Diakses July, 3 2016:

E-journal.uajy.ac.id
www.stiykpn.ac.id
repository.uksw.edu
lib.unnes.ac.id
accounting.crru.ac.th
www.greeneconomics.net
www.ccsenet.org

Diakses July, 4 2016:

www.allresearchjournal.com
www.iracst.org
www.econjournals.com
hrmars.com

Diakses July, 5 2016:

www.ijcrar.com
www.ijstr.org
www.aijcrnet.com
www.ijhssnet.com
multiparadigma.lecture.ub.ac.id
demo.tsm.ac.id

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