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Open access Aug 2026

PENGARUH BIAYA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

This study aims to analyze the effect of environmental costs and green accounting on the profitability of mining companies listed on the Indonesia Stock Exchange (IDX). The study is motivated by the increasing demand for corporate environmental responsibility and sustainable business practices, particularly in the mini...

Rina Silvia, M. Pandin, Amiartuti Kusmaningtyas · 0 citations
Review Open access Aug 2026

Understanding Greenwashing Practices in Sustainability Reporting: A Systematic Literature Review

Purpose: This study systematically maps the literature on greenwashing in sustainability reporting by identifying its theoretical foundations, antecedents, mechanisms, consequences, and research gaps.Method: A systematic literature review was conducted on 136 Scopus-indexed articles published between 2016 and 2025. Con...

Suwarno Suwarno, M. Pandin, Sukaris Sukaris · 0 citations

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