Green Accountability Practices in Waste Management Enterprises Through Carbon Cost Recognition and Community Environmental Engagement
DOI:
https://doi.org/10.59890/ijmbi.v4i3.21Keywords:
Green Accountability, Carbon Cost Recognition, Community Environmental EngagementAbstract
Growing environmental challenges, waste generation, and rising demands for sustainable development have encouraged waste management enterprises to strengthen environmental accountability practices. Green accountability is an approach integrating environmental responsibility into organizational decision-making, reporting systems, and stakeholder relationships. In this context, carbon cost recognition and community environmental engagement are mechanisms enhancing transparency and sustainability performance. Study analyzes green accountability through carbon cost recognition and community environmental engagement using Systematic Literature Review with PRISMA 2020 framework. Literature collected from Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Google Scholar. From 245 articles, 10 peer-reviewed studies (2015–2025) were selected for analysis. Findings show carbon cost recognition improves transparency, performance measurement, and decision-making, while community engagement strengthens trust, legitimacy, and sustainability initiatives. Integration of accounting and stakeholder engagement enhances accountability waste management enterprises.
References
Afiah, E. T., Meutia, M., Bastian, E., & Retnowati, W. (2024). Conceptual environmental sustainable development through environmental management accounting practices. International Journal of Environmental Impacts, 7(4), 623–632.
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101.
Burritt, R. L., & Christ, K. L. (2016). Industry 4.0 and environmental accounting: A new revolution? Asian Journal of Sustainability and Social Responsibility, 1(1), 23–38.
Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal, 23(7), 829–846.
Chen, D., Christensen, T. H., & Boldrin, A. (2019). Towards improving emissions accounting methods in waste management: A proposed framework. Journal of Cleaner Production, 206, 197–210.
Freeman, R. E., Phillips, R., & Sisodia, R. (2020). The ethics of stakeholder capitalism. Journal of Business Ethics, 166(1), 1–9.
Gonzalez, C. C., & Peña-Vinces, J. (2023). A framework for a green accounting system: Exploratory study in a developing country context. Environment, Development and Sustainability, 25(9), 9517–9541.
Hidayat, R., Sakinah, S. C., & Sari, R. (2025). Systematic literature review: The role of environmental management accounting in supporting corporate sustainability. Journal of Economic, Business and Accounting (COSTING), 8(3), 1120–1134.
Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSMEs’ sustainability performance. Cogent Business & Management, 10(1), 2176444.
Maneha, B. Y., Sonbay, Y. Y., Dawu, L. M. T., & Banfatin, B. N. R. (2025). Empowering waste banks as a pro-sustainability effort through capacity building in environmental cost identification and accounting. Asian Journal of Community Services, 4(5), 1035–1048.
Mukwarami, S., & Van der Poll, H. M. (2024). Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: A review and conceptual framework. Environment Systems and Decisions, 44(3), 710–739.
Mustika, I., Oktavendi, T. W., & Affan, M. W. (2023). Environmental cost accounting practices in waste management. Journal of Multiperspectives on Accounting Literature, 1(1), 8–20.
Noviriani, E., Fitriana, A., & Wana, D. (2023). Green accounting practices: An exploration. In Proceedings of the International Conference on Economic, Management, Business and Accounting (ICEMBA 2022) (pp. 128–136).
OECD. (2023). Environmental performance and waste governance report 2023. OECD Publishing.
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., et al. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. BMJ, 372, n71.
Schaltegger, S., Burritt, R. L., & Petersen, H. (2022). Environmental management accounting for cleaner production. Springer.
Snyder, H. (2019). Literature review as a research methodology: An overview and guidelines. Journal of Business Research, 104, 333–339.
Tranfield, D., Denyer, D., & Smart, P. (2003). Towards a methodology for developing evidence-informed management knowledge by means of systematic review. British Journal of Management, 14(3), 207–222.
United Nations Environment Programme. (2023). Global waste management outlook 2023. UNEP.
World Bank. (2023). What a Waste 2.0: Trends in solid waste management and sustainability. World Bank.
Xiao, Y., & Watson, M. (2019). Guidance on conducting a systematic literature review. Journal of Planning Education and Research, 39(1), 93–112.




