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

DOI

10.2991/978-94-6463-817-2_120How to use a DOI?

Keywords

Disclosure; Green Accounting; MFCA; Performance; SDGs

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.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Rizky Ridwan
AU  - Dede Riswandi
AU  - Sindi Nopitasari
PY  - 2025
DA  - 2025/09/12
TI  - The Effect of Green Accounting Implementation, Material Flow Cost Accounting, Environmental Performance, and Environmental Disclosure on Sustainable Development Goals (SDGs)
BT  - Proceedings of the 9th Global Conference on Business, Management and Entrepreneurship (GCBME 2024)
PB  - Atlantis Press
SP  - 1015
EP  - 1022
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-817-2_120
DO  - 10.2991/978-94-6463-817-2_120
ID  - Ridwan2025
ER  -