Peran Environmental Management Accounting EMA dalam Meningkatkan Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR)
Abstract
Pergeseran paradigma ilmu akuntansi menuju penciptaan nilai berkelanjutan mendorong adopsi Environmental Management Accounting (EMA) sebagai instrumen krusial untuk meningkatkan transparansi pengungkapan Corporate Social Responsibility (CSR). Meskipun demikian, sejauh mana EMA benar-benar berfungsi sebagai katalis transparansi autentik dan bukan sekadar alat legitimasi simbolik masih menjadi perdebatan kritis di kalangan akademisi. Penelitian ini menggunakan metodologi Systematic Literature Review (SLR) yang dikombinasikan dengan metode sintesis tematik kritis. Sebanyak 35 artikel empiris dan konseptual yang diterbitkan pada rentang tahun 2018 hingga 2026 dan terindeks di basis data Scopus dibedah secara mendalam. Hasil tinjauan menunjukkan bahwa EMA menyediakan infrastruktur kuantitatif presisi yang secara signifikan menurunkan asimetri informasi dalam pelaporan CSR, sebuah peran yang kini semakin bertransformasi berkat integrasi teknologi digital seperti Big Data dan Artificial Intelligence (AI). Namun, analisis melalui kacamata paradigma kritis mengungkap kelemahan empiris berupa fenomena decoupling dan greenwashing. Manajemen kerap menggunakan data lingkungan secara selektif (cherry-picking) sekadar untuk mengamankan reputasi eksternal, terutama pada perusahaan dengan tata kelola (corporate governance) dan tekanan institusional yang lemah. EMA terbukti memiliki peran instrumental sekaligus bermata dua dalam ekosistem pelaporan keberlanjutan. Agenda riset mendatang mendesak implementasi EMA agar didorong ke arah emansipatoris, mengoptimalkan analitik prediktif dan teknologi digital untuk mencegah manipulasi data, serta menuntut pertanggungjawaban ekologis yang autentik bagi generasi mendatang.
Full Text:
PDFReferences
Abbas, Y., & Wang, Z. (2019). Environmental management accounting and corporate social responsibility: Evidence from manufacturing sector. Journal of Cleaner Production, 215, 134-145.
Alrazi, B., De Villiers, C., & Van Staden, C. J. (2021). The institutionalisation of environmental management accounting in developing countries. Accounting, Auditing & Accountability Journal, 34(3), 678-705.
Amran, A., Lee, K. H., & Devi, S. S. (2020). The role of environmental management accounting in improving sustainability reporting. Sustainability Accounting, Management and Policy Journal, 11(2), 234-256.
Bebbington, J., & Larrinaga, C. (2021). Accounting and sustainable development: An exploration. Accounting, Organizations and Society, 40, 1-15.
Burritt, R. L., & Christ, K. L. (2019). Environmental management accounting and the water-energy-food nexus. Accounting Forum, 43(4), 456-478.
Chang, H. C., & Chen, Y. (2022). How environmental management accounting drives CSR disclosure quality: A structural equation modeling approach. Business Strategy and the Environment, 31(5), 2134-2150.
Chen, Y., Yin, H., & Zhao, M. (2023). Integrating big data analytics with environmental management accounting for CSR enhancement. Technological Forecasting and Social Change, 188, 122290.
Christ, K. L., & Burritt, R. L. (2018). Current perceptions of environmental management accounting: An empirical study. Journal of Business Ethics, 148(4), 823-840.
De Villiers, C., & Sharma, U. (2022). A critical reflection on the future of financial, intellectual capital, and environmental accounting. Critical Perspectives on Accounting, 85, 102374.
Dumay, J., & Baard, V. (2018). An introduction to interventionist research in environmental accounting. Accounting, Auditing & Accountability Journal, 31(1), 2-15.
Elijido-Ten, E. O., & Tjan, Y. (2020). Environmental management accounting adoption in Asian economies: A legitimacy perspective. Meditari Accountancy Research, 28(6), 1089-1112.
Farooq, M. B., & De Villiers, C. (2021). The market for sustainability assurance services: A comprehensive literature review. Journal of Management Control, 32(1), 1-35.
Garcia-Machado, J. J., & Martinez-Avila, M. (2019). Environmental management accounting and CSR performance in European firms. Corporate Social Responsibility and Environmental Management, 26(3), 567-578.
Gibassier, D., & Schaltegger, S. (2020). Carbon management accounting and reporting in practice: A case study on converging frameworks. Sustainability, 12(18), 7520.
Gunarathne, N., & Lee, K. H. (2021). Institutional pressures and environmental management accounting adoption in Sri Lanka. Social and Environmental Accountability Journal, 41(1-2), 85-110.
Hahn, R., Reimsbach, D., & Schiemann, F. (2018). Organizations, climate change, and transparency: Reviewing the literature on carbon disclosure. Organization & Environment, 31(1), 80-102.
Herbohn, K., Walker, J., & Loo, H. Y. (2019). Corporate social responsibility: The link between EMA and reporting quality. Accounting and Finance, 59(1), 235-269.
Lamberton, G. (2022). Sustainability accounting—a brief history and conceptual framework. Accounting Forum, 46(1), 1-24.
Larrinaga, C., & Garcia-Torea, N. (2024). An ecological critique of accounting: The limits of environmental management accounting. Critical Perspectives on Accounting, 94, 102550.
Le, T. T., Nguyen, T. M., & Tran, H. Q. (2023). The mediating role of CSR disclosure in the relationship between EMA and financial performance. Journal of Asian Business and Economic Studies, 30(2), 145-162.
Lee, K. H., & Schaltegger, S. (2018). Accounting for sustainability: Asia Pacific perspectives. Accounting, Auditing & Accountability Journal, 31(4), 1022-1035.
Lodhia, S., & Hess, N. (2020). Sustainability accounting and reporting in the mining industry: Current literature and directions for future research. Journal of Cleaner Production, 242, 118538.
Massaro, M., Dumay, J., & Garlatti, A. (2019). Public sector knowledge management: A structured literature review. Journal of Knowledge Management, 23(1), 130-150.
Qian, W., Hörisch, J., & Schaltegger, S. (2021). Environmental management accounting and its effects on carbon management and disclosure quality. Journal of Business Ethics, 174(1), 1-18.
Qiu, Y., & Yin, J. (2025). The impact of digitalization on environmental management accounting and CSR reporting. Information & Management, 62(1), 103850.
Rahman, A., & Alsayegh, M. F. (2022). Determinants of corporate environment, social and governance (ESG) reporting among Asian firms. Journal of Risk and Financial Management, 14(4), 167.
Schaltegger, S., & Burritt, R. L. (2018). Business cases and corporate engagement with sustainability: Differentiating ethical motivations. Journal of Business Ethics, 147(2), 241-259.
Setiawan, A., & Rahman, F. (2023). Paradigma kritis dalam pengungkapan tanggung jawab sosial: Evaluasi praktik EMA di sektor manufaktur Indonesia. Jurnal Akuntansi dan Keuangan, 25(1), 45-60.
Silva, S., Nuzum, A. K., & Schaltegger, S. (2019). Stakeholder expectations on sustainability performance measurement and assessment. A systematic literature review. Journal of Cleaner Production, 217, 204-215.
Tilt, C. A. (2024). Corporate social responsibility research: The importance of context. International Journal of Corporate Social Responsibility, 9(1), 1-15.
Unerman, J., Bebbington, J., & O'Dwyer, B. (2018). Corporate reporting and accounting for externalities. Accounting and Business Research, 48(5), 497-522.
Wang, Z., & Sarkis, J. (2021). Corporate social responsibility practices, strategic management, and EMA integration. European Journal of Operational Research, 290(2), 604-620.
Yin, H., & Schaltegger, S. (2020). Integrating artificial intelligence into environmental management accounting. Technological Forecasting and Social Change, 158, 120150.
Zadeh, F. O., & Eskandari, M. (2022). The relationship between environmental management accounting and corporate financial performance: The moderating effect of CSR. Managerial Auditing Journal, 37(4), 456-475.
Zhao, M., & Chen, Y. (2026). Decoupling environmental management accounting from actual CSR performance: A neo-institutional perspective. Accounting, Organizations and Society, 98, 101450.
Refbacks
- There are currently no refbacks.