Apakah Akuntansi Lingkungan Merupakan Bentuk Transparansi Perusahaan Dalam Menjalankan Bisnis Berbasis Lingkungan ?
DOI:
https://doi.org/10.35126/ilman.v11i2.473Keywords:
Perusahaan, Lingkungan, Akuntansi Lingkungan, Akuntansi KeuanganAbstract
Meningkatnya penyebab degradasi lingkungan telah menjadi masalah ekonomi, sosial dan politik yang semakin penting di seluruh dunia. Kegiatan yang dilakukan oleh suatu perusahaan dapat menimbulkan dampak positif dan negatif dan salah satu dampak negatifnya adalah terjadinya berbagai kerusakan lingkungan akibat kurangnya tanggung jawab dan komitmen perusahaan dalam menjalankan etika bisnis terhadap lingkungan. Masyarakat saat ini menuntut agar perusahaan memasukkan komitmen ke dalam manajemen mereka untuk menjaga kondisi sosial dan lingkungan di mana mereka beroperasi. Akuntabilitas dan transparansi yang lebih besar mengenai cara operasi bisnis dalam mempengaruhi orang dan lingkungan, mengharuskan mereka mengungkapkan informasi tentang kebijakan, tujuan, dan program lingkungan, serta biaya yang dikeluarkan dan tindakan yang diambil. Memperbaiki atau mencegah kemungkinan kerusakan lingkungan yang berkaitan dengan kegiatan perusahaan. Artikel ini menyajikan bagaimana Akuntansi yang selama ini hanya berfungsi sebagai salah satu bentuk laporan keuangan perusahaan atau Financial Accounting, telah berubah menjadi indikator yang berperan penting dalam tindakan bisnis mengenai pedoman/kriteria pengungkapan informasi di lingkungan eksternal perusahaan. dikenal sebagai akuntansi lingkungan
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