{"id":"https://openalex.org/W4409468014","doi":"https://doi.org/10.33369/fairness.v14i3.40194","title":"Green Accounting and Corporate Social Responsibility (CSR) : Literature Review","display_name":"Green Accounting and Corporate Social Responsibility (CSR) : Literature Review","publication_year":2024,"publication_date":"2024-12-31","ids":{"openalex":"https://openalex.org/W4409468014","doi":"https://doi.org/10.33369/fairness.v14i3.40194"},"language":"en","primary_location":{"id":"doi:10.33369/fairness.v14i3.40194","doi":"https://doi.org/10.33369/fairness.v14i3.40194","is_oa":true,"landing_page_url":"https://doi.org/10.33369/fairness.v14i3.40194","pdf_url":"https://ejournal.unib.ac.id/fairness/article/download/40194/16276","source":{"id":"https://openalex.org/S4387284053","display_name":"JURNAL FAIRNESS","issn_l":"2303-0348","issn":["2303-0348","2303-0372"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL FAIRNESS","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.unib.ac.id/fairness/article/download/40194/16276","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5099790040","display_name":"Amanda Alvi Nurdiantoro","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Amanda Alvi Nurdiantoro","raw_affiliation_strings":["Universitas Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bengkulu","institution_ids":["https://openalex.org/I47755478"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5030523463","display_name":"Indah Oktari Wijayanti","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I47755478","display_name":"University of Bengkulu","ror":"https://ror.org/04w077t62","country_code":"ID","type":"education","lineage":["https://openalex.org/I47755478"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Indah Oktari Wijayanti","raw_affiliation_strings":["Universitas Bengkulu"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Bengkulu","institution_ids":["https://openalex.org/I47755478"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5073354477","display_name":"Lulu Amalia Nusron","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210127278","display_name":"Universitas PGRI Yogyakarta","ror":"https://ror.org/03ka58c58","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210127278"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lulu Amalia Nusron","raw_affiliation_strings":["Universitas PGRI Yogyakarta"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas PGRI Yogyakarta","institution_ids":["https://openalex.org/I4210127278"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.34186064,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"14","issue":"3","first_page":"163","last_page":"167"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.649399995803833,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.649399995803833,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3359000086784363,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10880","display_name":"Environmental Sustainability in Business","score":0.005799999926239252,"subfield":{"id":"https://openalex.org/subfields/1406","display_name":"Marketing"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/environmental-accounting","display_name":"environmental accounting","score":1.0},{"id":"https://openalex.org/keywords/corporate-social-responsibility","display_name":"corporate social responsibility","score":0.9959999918937683},{"id":"https://openalex.org/keywords/corporate-sustainability","display_name":"corporate sustainability","score":0.8669999837875366},{"id":"https://openalex.org/keywords/environmental-impact-reporting","display_name":"environmental impact reporting","score":0.7850000262260437},{"id":"https://openalex.org/keywords/corporate-reputation","display_name":"corporate reputation","score":0.9309999942779541},{"id":"https://openalex.org/keywords/stakeholder-satisfaction","display_name":"stakeholder satisfaction","score":0.9760000109672546},{"id":"https://openalex.org/keywords/operational-efficiency","display_name":"operational efficiency","score":0.75},{"id":"https://openalex.org/keywords/implementation-barriers","display_name":"implementation barriers","score":0.6639999747276306},{"id":"https://openalex.org/keywords/resistance-to-change","display_name":"resistance to change","score":0.7429999709129333},{"id":"https://openalex.org/keywords/sustainability-strategy","display_name":"sustainability strategy","score":0.4449999928474426}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8904626369476318},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7287524342536926},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5581068396568298},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.182999849319458},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.153524249792099}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.33369/fairness.v14i3.40194","doi":"https://doi.org/10.33369/fairness.v14i3.40194","is_oa":true,"landing_page_url":"https://doi.org/10.33369/fairness.v14i3.40194","pdf_url":"https://ejournal.unib.ac.id/fairness/article/download/40194/16276","source":{"id":"https://openalex.org/S4387284053","display_name":"JURNAL FAIRNESS","issn_l":"2303-0348","issn":["2303-0348","2303-0372"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL FAIRNESS","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.33369/fairness.v14i3.40194","doi":"https://doi.org/10.33369/fairness.v14i3.40194","is_oa":true,"landing_page_url":"https://doi.org/10.33369/fairness.v14i3.40194","pdf_url":"https://ejournal.unib.ac.id/fairness/article/download/40194/16276","source":{"id":"https://openalex.org/S4387284053","display_name":"JURNAL FAIRNESS","issn_l":"2303-0348","issn":["2303-0348","2303-0372"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4404660703","host_organization_name":"University of Bengkulu","host_organization_lineage":["https://openalex.org/P4404660703"],"host_organization_lineage_names":["University of Bengkulu"],"type":"journal"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"JURNAL FAIRNESS","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Climate action","id":"https://metadata.un.org/sdg/13","score":0.4399999976158142}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4409468014.pdf","grobid_xml":"https://content.openalex.org/works/W4409468014.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4391375266","https://openalex.org/W3118640379","https://openalex.org/W3199815307","https://openalex.org/W2754215895","https://openalex.org/W2767533230","https://openalex.org/W2923522460","https://openalex.org/W2698231858","https://openalex.org/W3107243344","https://openalex.org/W4220869604","https://openalex.org/W2759980104"],"abstract_inverted_index":{"This":[0],"review":[1,64,108],"literature":[2],"aims":[3],"to":[4,93,119,140],"explore":[5],"the":[6,17,30,66,99,110,135],"relationship":[7],"between":[8],"green":[9,70,114,146],"accounting":[10,115,147],"and":[11,28,50,60,78,91,128,148],"Corporate":[12],"Social":[13],"Responsibility":[14],"(CSR)":[15],"in":[16,41,98,116,144],"context":[18],"of":[19,33,56,68,86,101,106,112,137,152],"business":[20,129],"sustainability.":[21],"Green":[22],"accounting,":[23,71],"which":[24],"focuses":[25],"on":[26],"measuring":[27],"reporting":[29],"environmental":[31,51],"impact":[32],"a":[34],"company's":[35],"activities,":[36],"plays":[37],"an":[38,54],"important":[39],"role":[40],"supporting":[42],"CSR":[43,117,149],"initiatives":[44],"aimed":[45],"at":[46],"improving":[47],"corporate":[48],"social":[49],"responsibility.":[52],"Through":[53],"analysis":[55],"various":[57],"case":[58],"studies":[59],"relevant":[61],"literature,":[62],"this":[63,107],"identifies":[65],"benefits":[67],"implementing":[69],"including":[72],"improved":[73],"company":[74],"reputation,":[75],"operational":[76],"efficiency,":[77],"stakeholder":[79],"satisfaction.":[80],"However,":[81],"challenges":[82],"such":[83],"as":[84,150],"lack":[85],"understanding,":[87],"high":[88],"initial":[89],"costs,":[90],"resistance":[92],"change":[94],"are":[95,131],"also":[96,132],"faced":[97],"implementation":[100],"these":[102],"practices.":[103],"The":[104],"conclusion":[105],"emphasizes":[109],"importance":[111],"integrating":[113],"strategies":[118],"achieve":[120],"better":[121],"sustainability":[122],"goals.":[123],"Recommendations":[124],"for":[125],"further":[126],"research":[127],"practices":[130],"presented,":[133],"with":[134],"hope":[136],"encouraging":[138],"companies":[139],"be":[141],"more":[142],"active":[143],"adopting":[145],"part":[151],"their":[153],"long-term":[154],"strategies.":[155]},"counts_by_year":[],"updated_date":"2026-10-06T10:28:23.643775","created_date":"2025-10-10T00:00:00"}