SYSTEMATIC LITERATURE REVIEW: PERAN ENVIRONMENTAL MANAGEMENT ACCOUNTING DALAM MENDUKUNG KEBERLANJUTAN PERUSAHAAN
DOI:
https://doi.org/10.31539/3q7aw331Keywords:
Environmental Management Accounting (EMA), Keberlanjutan PerusahaanAbstract
Penelitian ini bertujuan untuk memberikan pemahaman mengenai Environmental Management Accounting (EMA) dalam mendukung Keberlanjutan Perusahaan. Kajian ini menggunakan pendekatan Systematic Literature Review (SLR) terhadap artikel-artikel terindeks Scopus Q1–Q3 pada periode 2020–2025. Hasil kajian menunjukkan bahwa Hasil Systematic Literature Review terhadap 32 artikel menunjukkan bahwa Environmental Management Accounting (EMA) memiliki peran penting dalam mendukung keberlanjutan perusahaan secara terpadu pada aspek lingkungan, sosial, dan ekonomi. EMA mendorong efisiensi penggunaan energi dan air, pengurangan limbah serta emisi, peningkatan kepatuhan lingkungan, dan penguatan sistem manajemen lingkungan. Dari sisi sosial, EMA membantu menekan risiko K3, memperbaiki program pelatihan, serta meningkatkan keterlibatan karyawan dan hubungan dengan pemangku kepentingan. Secara ekonomi, penerapan EMA menghasilkan penghematan biaya, peningkatan produktivitas, kestabilan margin, dan perbaikan arus kas yang berkelanjutan. Dampak positif ini semakin kuat ketika EMA tidak hanya digunakan sebagai alat pelaporan, tetapi diintegrasikan ke dalam proses operasional dan pengambilan keputusan berbasis data. Dengan demikian, EMA berperan strategis dalam mengubah data lingkungan menjadi keputusan bisnis yang terukur, yang pada akhirnya memperkuat kinerja keberlanjutan dan daya saing jangka panjang perusahaan.
References
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Adi, K., Saputra, K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023). Mediation Role Of Environmental Management Accounting On The Effect Of Green Competitive Advantage On Sustainable Performance. Journal of Sustainability Science and Management, 18(2), 103–115.
Ahmad, I., Abdullah, A., Khalik, A., & Halim, A. P. K. P. (2025). The mediating role of green accounting management on financial performance : integrated stakeholder theory and natural resource-based view. International Journal of Energy Economics and Policy (IJEEP), 15(3), 245–261. https://doi.org/10.32479/ijeep.18135.This
Alden, H., Maher, A., & Hongren, H. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426. https://doi.org/10.32479/ijeep.9238.This
Ali, S., Hasan, S., Waghule, S. N., & Hasan, M. B. (2024). Linking environmental management accounting to environmental performance : the role of top management support and institutional pressures. Cogent Business & Management, 11(1), 1–19. https://doi.org/10.1080/23311975.2023.2296700
Alnaim, M., Bahyeldin, A., & Metwally, M. (2024). Green Intellectual Capital and Corporate Environmental Performance : Does Environmental Management Accounting Matter ? Administrative Sciences, 12(311), 1–21.
Antoaneta, A., Bocean, C. G., Mangra, G., & Mangra, G. I. (2022). Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability. Sustainability, 14(5585), 1–16.
Asa, M., Norhayati, W., Ahmad, W., & Ayoup, H. (2024). Environmental management accounting information and environmental performance , the mediating effect of environmental decision quality Environmental Management Accounting Information and Environmental Performance , the Mediating Effect of Environmental De. International Journal of Energy Economics and Policy, 14(2), 526–573. https://doi.org/10.32479/ijeep.15487.This
Barani, O., & Ahmed, A. D. (2025). How environmental management accounting drives performance : a meta-analysis considering national EMA maturity. Journal of Accounting Literature, 47(5), 416–443. https://doi.org/10.1108/JAL-01-2025-0033
Barney, J. (1991a). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120.
Barney, J. (1991b). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Burritt, R., & Schaltegger, S. (2001). An introduction to environmental management accounting.
Chen, X., Weerathunga, P. R., & Nurunnabi, M. (2020). Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability : Managerial Perspectives from a Developing Country. Sustainability, 12(5266), 1–29.
Christ, K. L., & Burritt, R. (2018). Current perceptions of EMA: A review and future direction. Journal of Cleaner Production, 176, 763–775.
Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and the Environment, 11(2), 130–141.
Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business.
Ezechukwu, C. K., Udeh, F. N., & Ndubuisi, C. J. (2025). Effect Of Environmental Management Accounting Practices And Reporting On Organisational Performance. Research Journal of Management Practice, 4(4), 1–16.
Fuzi, N. M., Adam, S., Ramdan, M. R., Yong, S., Ong, Y., Osman, J., Kolandan, S., Zubaidah, S., Ariffin, M., & Sa, N. (2022). Sustainability Management Accounting and Organizational Performance : The Mediating Role of Environmental Management System. Sustainability, 14(14290), 1–17.
Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy. Journal of Cleaner Production, 14(14), 1228–1236.
Iliemena, R. O. (2020). Environmental Accounting Practices and Corporate Performance : Study of Listed Oil and Gas Companies in Nigeria. European Journal of Business and Managemen, 12(22), 58–70. https://doi.org/10.7176/EJBM/12-22-08
Iqbal, N. (2020). Environmental innovation and financial performance : Mediating role of environmental management accounting and firm ’ s environmental strategy Environmental Innovation and Financial Performance : Mediating Role of Environmental Management Accounting and F. Pakistan Journal of Commerce and Social Sciences (PJCSS), 14(3), 715–737.
Jermsittiparsert, K., Somjai, S., & Toopgajank, S. (2020). Factors Affecting Firm ’ s Energy Efficiency and Environmental Performance : The Role of Environmental Management Accounting , Green Innovation and Environmental Proactivity. International Journal of Energy Economics and Policy, 10(3), 325–331. https://doi.org/10.32479/ijeep.9220.This
Jiao, X., Zhang, P., He, L., & Li, Z. (2023). Business sustainability for competitive advantage : identifying the role of green intellectual capital , environmental management accounting and energy efficiency Business sustainability for competitive advantage : identifying the role of green intellectu. Economic Research-Ekonomska Istraživanja, 36(2), 1–22. https://doi.org/10.1080/1331677X.2022.2125035
Komarudin, M. F. (2023). Analysis of the Relationship between Environmental Management Accounting and Long-Term Financial Performance. Journal of the American Institute for Conservation, 394–406.
Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME ’ s sustainability performance The environmental accounting strategy and waste management to achieve MSME ’ s sustainability performance. Cogent Business & Management, 10(1), 1–24. https://doi.org/10.1080/23311975.2023.2176444
Ndemuweda, E. (2025). Examining the Role of Management Accounting in Enhancing Organisational Sustainability. International Journal of Economics and Management (IJEM), 1(1), 1–14.
Nyahuna, T., & Swanepoel, M. (2022). environmental sustainability of South African cement and mining companies ” Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies. Environmental Economics, 13(1), 101–113. https://doi.org/10.21511/ee.13(1).2022.09
Phoprachak, D., & Dampitakse, K. (2021). Environmental Management Accounting and Financial Competitive Advantage Affecting Corporate Sustainability of Thai Companies. International Journal of Accounting, 2(1), 20–38.
Pramono, A. J., & Amyar, F. (2023). Sustainability Management Accounting in Achieving Sustainable Development Goals : The Role of Performance Auditing in the Manufacturing Sector. Sustainability, 15(10082), 2–13.
Quoc, K., & Nguyen, T. (2025). Environmental management accounting affects bank performance with mediators. Journal of Environmental Accounting and Management, 1–18. https://doi.org/10.1371/journal.pone.0321174
Rakhmawati, H., & Tulungagung, U. (2025). THE INFLUENCE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE AND CORPORATE SUSTAINABILITY: STRATEGIC ACCOUNTING MANAGEMENT PERSPECTIVE. International Journal of Economic Literature, 3(5), 443–459.
Schaltegger, S., & Burritt, R. (2018). Contemporary Environmental Accounting.
Sundarasen, S., Rajagopalan, U., & Alsmady, A. A. (2024). Environmental Accounting and Sustainability : A Meta-Synthesis. Sustainability, 16(9341), 1–16.
Swalih, M. M., Ram, R., & Tew, E. (2024). Environmental management accounting for strategic decision-making : A systematic literature review. Business Strategy and The Environment, 33, 6335–6367. https://doi.org/10.1002/bse.3828
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.
Xia, L., Fatema, N., Rahman, M., & Hossain, A. (2025). Nexus of environmental management accounting, and carbon emission management on environmental, social, and governance performance: evidence from symmetrical and asymmetrical approach. HUMANITIES AND SOCIAL SCIENCES COMMUNICATIONS, 12(1073), 1–15.
Zatini, G., Della, A., & Stefano, P. (2025). Deciphering Barriers and Strategies in Environmental Management Accounting ( EMA ) Adoption : A Comprehensive Two- Decade Analysis. Corporate Social Responsibility and Environmental Management, 32, 3355–3370. https://doi.org/10.1002/csr.3130
Zhen, T., & Rahman, M. (2024). Greening Emerging Economies : Enhancing Environmental , Social , and Governance Performance through Environmental Management Accounting and Green Financing. Sustainability, 16(4753), 1–23.
Abdelhalim, A. M., Ibrahim, N., & Alomair, M. (2023). The Moderating Role of Digital Environmental Management Accounting in the Relationship between Eco-Efficiency and Corporate Sustainability. Sustainability, 15(2052), 2–16.
Adi, K., Saputra, K., Subroto, B., Rahman, A. F., & Saraswati, E. (2023). Mediation Role Of Environmental Management Accounting On The Effect Of Green Competitive Advantage On Sustainable Performance. Journal of Sustainability Science and Management, 18(2), 103–115.
Ahmad, I., Abdullah, A., Khalik, A., & Halim, A. P. K. P. (2025). The mediating role of green accounting management on financial performance : integrated stakeholder theory and natural resource-based view. International Journal of Energy Economics and Policy (IJEEP), 15(3), 245–261. https://doi.org/10.32479/ijeep.18135.This
Alden, H., Maher, A., & Hongren, H. (2020). The analysis of green accounting cost impact on corporations financial performance. International Journal of Energy Economics and Policy, 10(6), 421–426. https://doi.org/10.32479/ijeep.9238.This
Ali, S., Hasan, S., Waghule, S. N., & Hasan, M. B. (2024). Linking environmental management accounting to environmental performance : the role of top management support and institutional pressures. Cogent Business & Management, 11(1), 1–19. https://doi.org/10.1080/23311975.2023.2296700
Alnaim, M., Bahyeldin, A., & Metwally, M. (2024). Green Intellectual Capital and Corporate Environmental Performance : Does Environmental Management Accounting Matter ? Administrative Sciences, 12(311), 1–21.
Antoaneta, A., Bocean, C. G., Mangra, G., & Mangra, G. I. (2022). Assessing the Effects of Innovative Management Accounting Tools on Performance and Sustainability. Sustainability, 14(5585), 1–16.
Asa, M., Norhayati, W., Ahmad, W., & Ayoup, H. (2024). Environmental management accounting information and environmental performance , the mediating effect of environmental decision quality Environmental Management Accounting Information and Environmental Performance , the Mediating Effect of Environmental De. International Journal of Energy Economics and Policy, 14(2), 526–573. https://doi.org/10.32479/ijeep.15487.This
Barani, O., & Ahmed, A. D. (2025). How environmental management accounting drives performance : a meta-analysis considering national EMA maturity. Journal of Accounting Literature, 47(5), 416–443. https://doi.org/10.1108/JAL-01-2025-0033
Barney, J. (1991a). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99–120.
Barney, J. (1991b). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.
Burritt, R., & Schaltegger, S. (2001). An introduction to environmental management accounting.
Chen, X., Weerathunga, P. R., & Nurunnabi, M. (2020). Influences of Behavioral Intention to Engage in Environmental Accounting Practices for Corporate Sustainability : Managerial Perspectives from a Developing Country. Sustainability, 12(5266), 1–29.
Christ, K. L., & Burritt, R. (2018). Current perceptions of EMA: A review and future direction. Journal of Cleaner Production, 176, 763–775.
Dyllick, T., & Hockerts, K. (2002). Beyond the business case for corporate sustainability. Business Strategy and the Environment, 11(2), 130–141.
Elkington, J. (1997). Cannibals with Forks: The Triple Bottom Line of 21st Century Business.
Ezechukwu, C. K., Udeh, F. N., & Ndubuisi, C. J. (2025). Effect Of Environmental Management Accounting Practices And Reporting On Organisational Performance. Research Journal of Management Practice, 4(4), 1–16.
Fuzi, N. M., Adam, S., Ramdan, M. R., Yong, S., Ong, Y., Osman, J., Kolandan, S., Zubaidah, S., Ariffin, M., & Sa, N. (2022). Sustainability Management Accounting and Organizational Performance : The Mediating Role of Environmental Management System. Sustainability, 14(14290), 1–17.
Gale, R. (2006). Environmental management accounting as a reflexive modernization strategy. Journal of Cleaner Production, 14(14), 1228–1236.
ILIEMENA, R. O. (2020). Environmental Accounting Practices and Corporate Performance : Study of Listed Oil and Gas Companies in Nigeria. European Journal of Business and Managemen, 12(22), 58–70. https://doi.org/10.7176/EJBM/12-22-08
Iqbal, N. (2020). Environmental innovation and financial performance : Mediating role of environmental management accounting and firm ’ s environmental strategy Environmental Innovation and Financial Performance : Mediating Role of Environmental Management Accounting and F. Pakistan Journal of Commerce and Social Sciences (PJCSS), 14(3), 715–737.
Jermsittiparsert, K., Somjai, S., & Toopgajank, S. (2020). Factors Affecting Firm ’ s Energy Efficiency and Environmental Performance : The Role of Environmental Management Accounting , Green Innovation and Environmental Proactivity. International Journal of Energy Economics and Policy, 10(3), 325–331. https://doi.org/10.32479/ijeep.9220.This
Jiao, X., Zhang, P., He, L., & Li, Z. (2023). Business sustainability for competitive advantage : identifying the role of green intellectual capital , environmental management accounting and energy efficiency Business sustainability for competitive advantage : identifying the role of green intellectu. Economic Research-Ekonomska Istraživanja, 36(2), 1–22. https://doi.org/10.1080/1331677X.2022.2125035
Komarudin, M. F. (2023). Analysis of the Relationship between Environmental Management Accounting and Long-Term Financial Performance. Journal of the American Institute for Conservation, 394–406.
Latifah, S. W., & Soewarno, N. (2023). The environmental accounting strategy and waste management to achieve MSME ’ s sustainability performance The environmental accounting strategy and waste management to achieve MSME ’ s sustainability performance. Cogent Business & Management, 10(1), 1–24. https://doi.org/10.1080/23311975.2023.2176444
Ndemuweda, E. (2025). Examining the Role of Management Accounting in Enhancing Organisational Sustainability. International Journal of Economics and Management (IJEM), 1(1), 1–14.
Nyahuna, T., & Swanepoel, M. (2022). environmental sustainability of South African cement and mining companies ” Influence of environmental management accounting practices on the environmental sustainability of South African cement and mining companies. Environmental Economics, 13(1), 101–113. https://doi.org/10.21511/ee.13(1).2022.09
Phoprachak, D., & Dampitakse, K. (2021). Environmental Management Accounting and Financial Competitive Advantage Affecting Corporate Sustainability of Thai Companies. International Journal of Accounting, 2(1), 20–38.
Pramono, A. J., & Amyar, F. (2023). Sustainability Management Accounting in Achieving Sustainable Development Goals : The Role of Performance Auditing in the Manufacturing Sector. Sustainability, 15(10082), 2–13.
Quoc, K., & Nguyen, T. (2025). Environmental management accounting affects bank performance with mediators. Journal of Environmental Accounting and Management, 1–18. https://doi.org/10.1371/journal.pone.0321174
Rakhmawati, H., & Tulungagung, U. (2025). THE INFLUENCE OF GREEN ACCOUNTING ON FINANCIAL PERFORMANCE AND CORPORATE SUSTAINABILITY: STRATEGIC ACCOUNTING MANAGEMENT PERSPECTIVE. International Journal of Economic Literature, 3(5), 443–459.
Schaltegger, S., & Burritt, R. (2018). Contemporary Environmental Accounting.
Sundarasen, S., Rajagopalan, U., & Alsmady, A. A. (2024). Environmental Accounting and Sustainability : A Meta-Synthesis. Sustainability, 16(9341), 1–16.
Swalih, M. M., Ram, R., & Tew, E. (2024). Environmental management accounting for strategic decision-making : A systematic literature review. Business Strategy and The Environment, 33, 6335–6367. https://doi.org/10.1002/bse.3828
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.
Xia, L., Fatema, N., Rahman, M., & Hossain, A. (2025). Nexus of environmental management accounting, and carbon emission management on environmental, social, and governance performance: evidence from symmetrical and asymmetrical approach. HUMANITIES AND SOCIAL SCIENCES COMMUNICATIONS, 12(1073), 1–15.
Zatini, G., Della, A., & Stefano, P. (2025). Deciphering Barriers and Strategies in Environmental Management Accounting ( EMA ) Adoption : A Comprehensive Two- Decade Analysis. Corporate Social Responsibility and Environmental Management, 32, 3355–3370. https://doi.org/10.1002/csr.3130
Zhen, T., & Rahman, M. (2024). Greening Emerging Economies : Enhancing Environmental , Social , and Governance Performance through Environmental Management Accounting and Green Financing. Sustainability, 16(4753), 1–23.
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