Green Accounting And Social Development Goals (Sdg’s): Kitchenham Systematic Literature Review (SLR) Approach

Abstract

The rapid development of the industry will be followed by various haunting social impacts. Currently, environmental issues that cause climate change are a major challenge that needs to be addressed systemically. This is what encourages the emergence of a new paradigm in accounting known as green accounting (GA). The concept of GA emphasizes every company to not only be profit-oriented but also must prioritize the balance of the triple bottom line, namely profit, people, planet. The emergence of GA is in line with the goals of the social development goals (SDG's), namely the global sustainable development agenda to realize the welfare of society by prioritizing the preservation of the earth, in this case the environment. This research aims to provide an overview of the development and application of GA in companies and explain how GA contributes to realizing the goals of the SDG's. This research is a qualitative study using the kitchenham systematic literature review (SLR) approach where the literature used comes from Scopus indexed articles from 2017-2023 obtained through google scholar, science direct, emerald, springer, Scopus, and so on. The literature was selected by entering several keywords that have been determined by the researcher. Based on the results of the systematic literature review that has been carried out, the concept of GA has developed in various types of applications in various industries. Familiar types of GA applications are CSR implementation, CSR reporting, and sustainability reporting. In addition, currently, the application of GA is starting to develop more specifically reporting carbon gas emissions and the greenhouse effect in certain industries. In addition to contributing to accelerating the achievement of the SDG's program, various forms of GA implementation also have a positive impact on the company's financial performance