The Effect of Green Accounting Implementation, Material Flow Cost Accounting, Environmental Performance, and Environmental Disclosure on Sustainable Development Goals (SDGs)

Rizky Ridwan (), Dede Riswandi and Sindi Nopitasari
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Rizky Ridwan: Cipasung University
Dede Riswandi: Cipasung University
Sindi Nopitasari: Cipasung University

A chapter in Proceedings of the 9th Global Conference on Business, Management and Entrepreneurship (GCBME 2024), 2025, pp 1015-1022 from Springer

Abstract: Abstract Rapid developments in the mining sector have intensified competition among companies to achieve their economic goals, but the impact on the surrounding environment has become increasingly significant. This study aims to investigate the influence of Green Accounting, Material Flow Cost Accounting (MFCA), Environmental Performance, and Environmental Disclosure on the achievement of Sustainable Development Goals (SDGs) in mining companies. The study involved mining companies listed on the Indonesia Stock Exchange during the period 2020–2023, using purposive sampling. Findings indicate that Green Accounting and Environmental Disclosure significantly positively influence SDG achievement in the context of the mining sector. However, Material Flow Cost Accounting (MFCA) and Environmental Performance show no significant influence. Additionally, environmental costs do not impact sustainable development significantly due to their low magnitude compared to the environmental damage caused. The implications of this research underscore the importance of mining companies enhancing the integration of Green Accounting in their policies and practices and improving transparency in environmental performance disclosure. These steps can strengthen companies’ operational sustainability and enhance public and investor confidence in corporate commitments to environmental conservation.

Keywords: Disclosure; Green Accounting; MFCA; Performance; SDGs (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-817-2_120

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DOI: 10.2991/978-94-6463-817-2_120

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