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Green accounting is vital for every economy in the world. Indian manufacturing sectors are regarded as one of the most significant contributors to environmental and socioeconomic problems, and as a result, the country lacks global sustainability and progress. This paper focuses on how these industries can contribute to the sustainability of the environment. The paper aims to analyze how these industries can promote ecopreneurial behavior. Also, the researchers and expert opinions lead to a theoretical framework and conceptual model using a well-defined and explained literature review and the derived model to understand, observe, and analyze various environment awareness concerns. To gather the expert opinions, various calls and surveys were scheduled with chartered accountants, academicians, environmental experts, commerce people, to understand how the identified variables are influenced by each other. Environmental management accounting and green accounting came out as the most significant and vital factors. All the identified variables were complementing. Three levels came out for the model. The authors created an ISM on factors affecting green accounting in the Indian manufacturing sector, emphasizing the context and concept related to the discovered variables that have been tested in the real world.

This study examined the impact of green accounting on ecological sustainability and employed environmental costs as a mediation between green accounting and sustainability. The study focused on pharmaceutical companies because of the heavy use of natural resources and the subsequent greenhouse gases and wastewater from this sector pose a risk to the ecological system. The data utilized in this research was obtained from 372 respondents from 35 registered members of Pharmaceutical Manufacturers Association of Ghana through online questionnaire. PLS-SEM was used to analyze the data and tested the hypotheses for the study using SMART-PLS 4. The findings revealed that environmental compliance and business efficiency have a major and constructive effect on sustainability, and also discovered that environmental costs mediated the impact of green accounting on sustainability. This study recommends that policymakers and corporations must take a holistic and coordinated approach when considering the effects of their actions on society and the environment.

Objective: The objective of this study is to investigate the impact on green accounting and auditor opinion, with the aim of finding out the effect to firm performance   Theoretical Framework: In this topic, the main concepts and theories that underpin the research are presented. Transparency theory and reporting standard stand out, providing a solid basis for understanding the context of the investigation.   Method: The methodology adopted for this research comprises firns listed in consumer non cyclical sub sector in 2021 and 2022 and their reporting on green accounting including control variables. Data collection was carried out through data collection from IDX website.   Results and Discussion: The results obtained revealed that Green Accounting does significantly affect Net Profit Margin, showing that reporting and following Green Accounting does increave firm's revenue.   Research Implications: The practical and theoretical implications of this research are discussed, providing insights into how the results can be applied or influence practices in the field of economy. These implications could encompass the importance of green accounting on firm performabce.   Originality/Value: This study contributes to the literature by showing the variables directly affected by the readines of the firm to do reporting on green accounting.

The concept of sustainable business, which emerges as one of the consequences of environmental degradation, is currently a significant focus for many entities. Having the ability to incorporate business costs with environmental sustainability within an accounting system becomes a distinct advantage for companies. The term for this concept is referred to as \"green accounting\". This article aims to explore and map research related to Green Accounting using bibliometric methods, covering the observation period from 1976 to 2023. Data were sourced from the Scopus database using keywords \"green accounting\" and \"environment* accounting\". The Scopus search yielded a total of 421 articles or documents discussing Green Accounting. The employed method was bibliometric analysis, utilizing R-Studio Biblioshiny and Vos Viewer software. The results of this mapping indicate a progressive increase in publication volume over time, particularly within the last two decades. The majority of publication sources stem from the Social and Environmental Accountability Journal and are predominantly authored by individuals from the United Kingdom and the United States. The primary trending topics in green accounting research revolve around the central theme of environmental accounting, which is presently undergoing evolution and generating several other new topics.

There has long been interest in integrating the value of environmental stocks and flows into standard measures of economic activity and wealth, in particular through the development of adjusted measures of GDP and extended measures of national wealth. This paper examines how the valuation of ecosystem services and ecosystem assets can be undertaken in an integrated national accounting setting. We clarify the relevant valuation principles, most significantly the need to apply the concept of exchange values, and explain why the integration of ecosystem services necessitates an extension of the standard production boundary used in economic measurement. The main implications of an accounting approach are discussed including the need to distinguish benefits from services, the need for valuation methods that exclude consumer surplus, and the importance of aligning measures of income and degradation. Remaining challenges include the treatment of low or negative rents, accounting for ecosystem disservices, and the derivation of values for ecosystem assets. Meeting these challenges and advancing work in this area should be the joint focus of economists, ecologists and accountants.

This study examines the effect of green accounting on firm value and the moderating role of external assurance in energy sector firms listed on the Indonesia Stock Exchange during 2017–2023. Using a quantitative approach, panel data regression with a Random Effect Model and robust standard errors is applied to 82 firm-year observations after outlier treatment using the Z-score method. Green accounting is measured using GRI-based environmental disclosure, while firm value is proxied by Tobin’s Q. The results show that green accounting has a marginally significant negative effect on firm value. However, external assurance significantly strengthens and reverses this relationship, indicating the importance of credibility in sustainability reporting. The findings extend signaling theory by demonstrating that environmental disclosure enhances firm value only when supported by independent verification. This study highlights the contingent role of assurance in shaping market interpretation of sustainability information in emerging markets. The analysis is limited to the energy sector, suggesting avenues for broader future research.

Current accounting systems assume a purely financial approach, without including environmental information, such as environmental costs and companies’ expenses. On the one hand, this study proposes a framework that considers the environmental impact of firms within their accounting system, the Green Accounting System (GAS). On the other hand, and in the context of developing countries, Colombia carried out an exploratory study. With a sample of 150 Colombian industrial and commercial companies, this research revealed that 100% of them had not yet implemented environmental practices within the accounting system. Therefore, this research would be useful not only for academia, but also for practitioners and governments. As GAS would contribute to traceability in the quantification of environmental accounting, it would simultaneously generate a movement toward cleaner production that would increase environmental quality.

Purpose: The study's primary aim is to identify and analyze the factors influencing the motivation of Small and Medium Enterprises (SMEs) in Indonesia to implement green accounting practices as part of sustainable business operations.   Theoretical framework:  The theoretical framework focuses on motivational theories, particularly distinguishing between extrinsic and intrinsic motivations. This framework underpins the study's exploration of why SMEs might adopt green practices.   Method:  The research employs a deductive approach, utilizing qualitative methods such as interviews and document analysis to gather data. This approach is used to understand the motivations behind SMEs' decisions to implement green accounting practices.   Result and Conclusion:  The study finds that extrinsic and intrinsic factors motivate SMEs to run sustainable businesses and adopt green accounting practices. Extrinsic motivations include introjected motivation, identification, and integrated motivation, while intrinsic motivations are derived from satisfaction, profits, and cost efficiency.   Research implications:  The study contributes to the broader understanding of green practices in the context of SMEs, a sector often overlooked in previous research predominantly focused on larger companies. The findings can aid SMEs in understanding the various motivational factors that could drive the adoption of green practices. The results are valuable for policy-making, providing insights for the government to develop green policies tailored to small businesses, promoting broader environmental sustainability within the business sector.   Originality/value:  This study focuses on green accounting that was carried out in a small, medium enterprises (SMEs) context, which has not been studied much by previous studies. 

This study examines the awareness and adoption of green accounting practices among selected firms in Pune, with specific reference to Tata Consultancy Services, Wipro Limited, and Tech Mahindra. Green accounting has become increasingly important in emerging economies such as India, where rapid industrialization, urbanization, and business growth have intensified environmental concerns. The study adopts a descriptive and analytical research design and is based on secondary data collected from annual reports, sustainability disclosures, corporate websites, government reports, and published sources. Environmental indicators such as energy consumption, water consumption, waste generation, greenhouse gas emissions, and environmental or corporate social responsibility expenditure are used to assess the extent of green accounting adoption. The findings reveal that the selected firms have adopted green accounting-related practices through sustainability reporting, environmental disclosure, resource management, and climate-related commitments. Tata Consultancy Services showed a continuous decline in energy consumption and greenhouse gas emissions between 2015 and 2019, indicating improvement in energy efficiency and carbon reduction. Wipro Limited demonstrated improvement in water-use efficiency, although inconsistency in reporting units affected comparability across years. Tech Mahindra reflected strong sustainability orientation through science-based emission reduction targets and carbon neutrality initiatives. The study concludes that green accounting supports environmental accountability, resource efficiency, stakeholder confidence, and sustainable business growth. However, standardized reporting formats, comparable indicators, digital tools, professional training, and policy support are required to strengthen adoption, especially among SMEs and emerging enterprises.

This study investigates the relationship between green accounting, energy efficiency, and environmental performance in the context of Bangladeshi pharmaceutical and chemical companies. The study also explores the mediating role of energy efficiency in the relationship between green accounting and environmental performance. A total of 326 responses were collected using a simple random sampling technique from pharmaceutical and chemical companies in Bangladesh. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data. The results indicate that green accounting has a significant positive impact on both energy efficiency and environmental performance. Moreover, energy efficiency partially mediates the relationship between green accounting and environmental performance. The study also found that economic, environmental, and social practices of green accounting positively impact energy efficiency and environmental performance, with environmental practices having the highest impact. The findings of this study provide important insights for managers and policymakers of pharmaceutical and chemical companies in Bangladesh, highlighting the need for green accounting practices that promote environmental sustainability. The study suggests that integrating green accounting practices can lead to better energy efficiency and environmental performance, which can enhance the reputation and competitive advantage of these companies. This study identifies the mediating role of energy efficiency in the relationship between green accounting and environmental performance, providing a unique perspective on the mechanism behind the relationship.