Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country

Einde Evana, Lindrianasari, R. Weddie Andriyanto, Yuztitya Asmaranti

2018

Abstract

This study was conducted to investigate the long journey environmental accounting, social accounting and corporate governance in Indonesia. The period of observation was 2004-2015, for all companies listed on Indonesian Stock Exchange. Final data in this study were 1588. This study showed a surprising result that was only 1.7% of companies already have accounted "environment" in their financial statements that finally the number of environmental costs was also low. The scores of disclosure environmental and social disclosures did not show attractive numbers either, which were respectively 7.8% and 10.2%. The combination of environmental disclosure, social, and governance scores showed 21.5% of which was the best figure of all aspects of measurement

Paper Citation

in Harvard Style

Evana E., Lindrianasari., Weddie Andriyanto R. and Asmaranti Y. (2018). Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country. In Proceedings of the International Conference on Natural Resources and Sustainable Development - Volume 1: ICNRSD, ISBN 978-989-758-543-2, pages 112-117. DOI: 10.5220/0009898500002480

in Bibtex Style

@conference{icnrsd18,
author={Einde Evana and Lindrianasari and R. Weddie Andriyanto and Yuztitya Asmaranti},
title={Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country},
booktitle={Proceedings of the International Conference on Natural Resources and Sustainable Development - Volume 1: ICNRSD,},
year={2018},
pages={112-117},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009898500002480},
isbn={978-989-758-543-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Conference on Natural Resources and Sustainable Development - Volume 1: ICNRSD,
TI - Environmental Accounting, Social Accounting, and Governance: A Longitudinal Study of Environmental Management Accounting in Emerging Country
SN - 978-989-758-543-2
AU - Evana E.
AU - Lindrianasari.
AU - Weddie Andriyanto R.
AU - Asmaranti Y.
PY - 2018
SP - 112
EP - 117
DO - 10.5220/0009898500002480