PENGARUH GREEN SUPPLY CHAIN MANAGEMENT, CARBON ACCOUNTING, DAN GREEN ACCOUNTING TERHADAP PENGUNGKAPAN SUSTAINABLE DEVELOPMENT GOALS DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MEDIASI
DOI:
https://doi.org/10.31959/jm.v15i3.4080Abstract
Introduction: This study examines the effects of GSCM, carbon accounting, and green accounting on SDGs disclosure, with ROA as a mediator, using 250 firm-year observations from 50 Indonesian Basic Materials companies during 2020–2024.
Methods: Disclosure indices were constructed from annual and sustainability reports through content analysis. Panel regressions used a Fixed-Effect Model for ROA and a Common-Effect Model for SDGs disclosure, controlling for firm size, leverage, sales growth, and year effects.
Results: Mean indices were 0.5940 for GSCMI, 0.5080 for CADI, 0.4829 for GAI, and 0.6501 for SDGDI. GSCM, carbon accounting, green accounting, and ROA positively affected SDG disclosure. However, the three sustainability practices did not significantly affect ROA. Firm size was significant, while leverage and sales growth were not. Bootstrap intervals included zero, indicating no ROA mediation in this sample.
Conclusion: Sustainability practices influence SDGs disclosure mainly through direct reporting pathways, supporting Stakeholder, Legitimacy, and Triple Bottom Line theories. Because all sustainability constructs are disclosure-based, the findings indicate reporting breadth rather than actual environmental or SDGs performance.
Keywords: Basic Materials; Green Supply Chain Management; Carbon Accounting; Green Accounting; ROA; SDGs Disclosure.
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