International Journal of Advanced Multidisciplinary Research and Studies
Volume 2, Issue 1, 2022
Development of Green Trident Measurements to improve environmental performance: Literature Study
Author(s): Sudarno, Nicholas Renaldo, Marice Boru Hutahuruk, Suhardjo, Suyono, Ienne Yoseria Putri, Andi
Environmental performance is a topic of concern of the increase in carbon emissions due to the greenhouse effect. Therefore, more and more efforts have been devoted to finding sustainable practices to reduce or even reverse degradation, one of which is green accounting. This study aims to develop dimensions and or indicators of environmental performance variables, green information systems, green purchasing, and green strategy. This research uses literature study to get the right dimensions and indicators to form a variable. The results showed that there were several variable indicators that initially did not have dimensions and were then given dimensions as a novelty. This study also modifies the indicators according to the needs of current research. The green trident that was developed is believed by researchers to be able to develop sustainable environmental performance. Recommendations are expected that the next research can use it in green accounting research. Future research is also expected to add dimensions or indicators so that the green accounting variable is more up-to-date and in accordance with the current state of the scientific revolution and phenomena.
Keywords: Environmental Performance, Green Accounting, Green Information System, Green Purchasing, Green Strategy
Download Full Article: Click Here