Green Accounting Reporting and Firm Value for Southern African Agriculture Firms

Kansilembo Freddy Aliamutu () and Msizi Mkhize ()
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Kansilembo Freddy Aliamutu: University of KwaZulu Natal
Msizi Mkhize: University of KwaZulu Natal

A chapter in Impacting Society Positively Through Technology in Accounting and Business Processes, 2025, pp 333-345 from Springer

Abstract: Abstract The aim of this research is to investigate the effect of green accounting reporting on firm value in Southern African agriculture firms. The study spanned a 5-year observation period, namely from 2019 to 2023. This study employed control variables, including financial performance, sales growth, leverage, and the size of agricultural firms in Southern Africa. The study conducted the data analysis using a fixed-effect model method for data regression. The results suggest the extent to which green accounting reporting aligns with the global reporting initiative (GRI) guideline has no meaningful impact on the value of agricultural firms. Leverage is the sole variable that affects green accounting reporting. The assessment of green accounting reporting carried out in this research is less flexible than a binary variable; the specific terms required have been established to determine which approach to adopt to identify the green accounting reporting variable. There is no direct correlation between green accounting reporting and firm value. The study revealed that only a limited number of firms in Southern Africa include green accounting in their financial statements. Although green accounting is optional, firms are still hesitant to include it in their annual reports.

Keywords: Southern Africa; Green accounting; Financial performance; Leverage (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-031-84885-8_18

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DOI: 10.1007/978-3-031-84885-8_18

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