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September 16, 2025Jurnal Ilmiah Ekonomi Global Masa Kini

Sustainability Disclosure as a Mediation between Green Accounting and Corporate Performance

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Authors

RPReny Aziatul PebrianiRHRM. Rum HendarminANAyu Lestari Setia Ningrum

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Overview

Quantitative analysis reveals sustainability disclosure mediates green accounting's effect on corporate performance.

Key Points

  • Sustainability disclosure enhances corporate performance through effective communication of green accounting efforts.
  • Green accounting positively influences sustainability disclosure, facilitating better stakeholder engagement and value creation.
  • Structural equation modeling analysis shows mediation effects, emphasizing the importance of transparency in financial reporting.
  • Findings suggest companies enhance sustainability reporting as a critical element of strategic business initiatives.

Cite This Study

Pebriani et al. (2025) studied this question.

synapsesocial.com/papers/68d4566231b076d99fa5b77ahttps://doi.org/10.36982/jiegmk.v16i1.5768
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The role of environmental performance in mediating the relationship between green accounting and corporate social responsibility2024 · 19 citations
  2. 2Corporate Performance in the Context of Global Carbon Regulations: A Green Accounting Disclosure Perspective2026
  3. 3The Effect of Profitability, Leverage, Liquidity, and Company Size on Sustainability Report Disclosure with Corporate Governance as a Moderating Variable in Energy Sector Companies in 2019-20232025
  4. 4The effect of environmental performance and green accounting on financial performance with corporate social responsibility as a mediating variable2025
  5. 5The Influence of Sustainability Report Disclosure and Environmental Performance on Company Financial Performance2025