This paper examines the intersection of accounting practices and environmental sustainability through the lenses of environmental accounting and green taxation. Drawing upon existing literature and empirical evidence, it explores the role of accounting in facilitating environmental management and analyzes the effectiveness of green taxation policies in promoting sustainability. The study investigates how accounting methods, such as carbon accounting and natural resource accounting, contribute to measuring and reporting environmental costs and benefits. It also assesses the impact of green taxation measures, such as carbon taxes and pollution taxes, on businesses and the environment. Through empirical analysis and case studies, the paper highlights the challenges and opportunities for integrating accounting and green taxation practices. The findings suggest that a synergistic approach between accounting and green taxation is crucial for advancing corporate responsibility and achieving environmental sustainability goals. Recommendations are provided for businesses and policymakers to enhance the integration of accounting and green taxation for sustainable development.
Adams, C. A., & Larrinaga, C. (2019). Progress: Engaging with Organisations in Pursuit of Improved Sustainability Accounting and Performance. Accounting, Auditing & Accountability Journal, 32, 2367-2394. https://doi.org/10.1108/aaaj-03-2018-3399
Adams, C. A., & Larrinaga-González, C. (2007). Engaging with Organisations in Pursuit of Improved Sustainability Accounting and Performance. Accounting, Auditing & Accountability Journal, 20, 333-355. https://doi.org/10.1108/09513570710748535
Ahnad, Y. J., & Lutz, E. (1989). Environmental Accounting for Sustainable Development. In The World Bank Symposium (118 p.). The World Bank.
Ascani, I., Ciccola, R., & Chiucchi, M. S. (2021). A Structured Literature Review about the Role of Management Accountants in Sustainability Accounting and Reporting. Sustainability, 13, Article No. 2357. https://doi.org/10.3390/su13042357
Bebbington, J. (2007). Accounting for Sustainable Development Perfor mance . Elsevier.
Bebbington, J., & Larrinaga, C. (2014). Accounting and Sustainable Development: An Exploration. Accounting, Organizations and Society, 39, 395-413. https://doi.org/10.1016/j.aos.2014.01.003
Bebbington, J., Russell, S., & Thomson, I. (2017). Accounting and Sustainable Development: Reflections and Propositions. Critical Perspectives on Accounting, 48, 21-34. https://doi.org/10.1016/j.cpa.2017.06.002
Bilal, K., Malik, S. U. R., Khalid, O., Hameed, A., Alvarez, E., Wijaysekara, V. et al. (2014). A Taxonomy and Survey on Green Data Center Networks. Future Generation Computer Systems, 36, 189-208. https://doi.org/10.1016/j.future.2013.07.006
Bocken, N. M. P., Short, S. W., Rana, P., & Evans, S. (2014). A Literature and Practice Review to Develop Sustainable Business Model Archetypes. Journal of Cleaner Production, 65, 42-56. https://doi.org/10.1016/j.jclepro.2013.11.039
Burritt, R. L., & Schaltegger, S. (2010). Sustainability Accounting and Reporting: Fad or Trend? Accounting, Auditing & Accountability Journal, 23, 829-846. https://doi.org/10.1108/09513571011080144
Burritt, R., & Christ, K. (2016). Industry 4.0 and Environmental Accounting: A New Revolution? Asian Journal of Sustainability and Social Responsibility, 1, 23-38. https://doi.org/10.1186/s41180-016-0007-y
Castellacci, F., & Lie, C. M. (2017). A Taxonomy of Green Innovators: Empirical Evidence from South Korea. Journal of Cleaner Production, 143, 1036-1047. https://doi.org/10.1016/j.jclepro.2016.12.016
Dunk, A. S. (2002). Product Quality, Environmental Accounting and Quality Performance. Accounting, Auditing & Accountability Journal, 15, 719-732. https://doi.org/10.1108/09513570210448975
Ekins, P., & Speck, S. (2011). Environmental Tax Reform : A Policy for Green Growth . Oxford University Press. https://doi.org/10.1093/acprof:oso/9780199584505.001.0001
European Commission (2019). Taxation Trends in the European Union: 2019 Edition . Publications Office of the European Union.
Garcia-Torea, N., Larrinaga, C., & Luque-Vílchez, M. (2023). Bridging the Understanding of Sustainability Accounting and Organizational Change. Organization & Environment, 36, 17-38. https://doi.org/10.1177/10860266221083339
Herbohn, K. (2005). A Full Cost Environmental Accounting Experiment. Accounting, Or ganizations and Society, 30, 519-536. https://doi.org/10.1016/j.aos.2005.01.001
Hopwood, A. G., & Unerman, J. (2010). Accounting for Sustainability : Practical Insights . Earthscan.
Howes, R. (2000). Corporate Environmental Accounting: Accounting for Environmentally Sustainable Profits. In S. Simon, & J. Proops (Eds.), Greening the Accounts (pp. 223-245). Edward Elgar Publishing. https://doi.org/10.4337/9781035303922.00021
Hsiao, P. K., de Villiers, C., Horner, C., & Oosthuizen, H. (2022). A Review and Synthesis of Contemporary Sustainability Accounting Research and the Development of a Research Agenda. Accounting & Finance, 62, 4453-4483. https://doi.org/10.1111/acfi.12936
Hu, Z. (2019). Green Taxation and Total Factor Productivity. Modern Economy, 10, 698-706. https://doi.org/10.4236/me.2019.103047
Hyršlová, J., Becková, H., & Kubáňková, M. (2015). Sustainability Accounting: Brief History and Perspectives. In The 9th International Days of Statistics and Economics . Melandrium.
Laine, M., Tregidga, H., & Unerman, J. (2021). Sustainability Accounting and Accountability . Routledge.
Lamberton, G. (2005). Sustainability Accounting—A Brief History and Conceptual Framework. Accounting Forum, 29, 7-26. https://doi.org/10.1016/j.accfor.2004.11.001
Larrinaga-Gonzalez, C., & Bebbington, J. (2001). Accounting Change or Institutional Appropriation?—A Case Study of the Implementation of Environmental Accounting. Critical Perspectives on Accounting, 12, 269-292. https://doi.org/10.1006/cpac.2000.0433
Lehman, G. (1995). A Legitimate Concern for Environmental Accounting. Critical Perspectives on Accounting, 6, 393-412. https://doi.org/10.1006/cpac.1995.1037
Lodhia, S. K., & Sharma, U. (2019). Sustainability Accounting and Reporting: Recent Perspectives and an Agenda for Further Research. Pacific Accounting Review, 31, 309-312. https://doi.org/10.1108/par-02-2019-121
Ngwakwe, C. C. (2012). Rethinking the Accounting Stance on Sustainable Development. Sustainable Development, 20, 28-41. https://doi.org/10.1002/sd.462
Ozili, P. K. (2022). Sustainability Accounting. In S. Grima, E. Özen, & I. Romānova (Eds.), Managing Risk and Decision Making in Times of Economic Distress, Part A (pp. 171-180). Emerald Publishing Limited. https://doi.org/10.1108/s1569-37592022000108a039
Schaltegger, S., & Burritt, R. L. (2010). Sustainability Accounting for Companies: Catchphrase or Decision Support for Business Leaders? Journal of World Business, 45, 375-384. https://doi.org/10.1016/j.jwb.2009.08.002
Schaltegger, S., Bennett, M., & Burritt, R. (2006). Sustainability Accounting and Reporting: Development, Linkages and Reflection. An Introduction. In Sustainability Accounting and Reporting (pp. 1-33). Springer.
Schneider, A. (2015). Reflexivity in Sustainability Accounting and Management: Transcending the Economic Focus of Corporate Sustainability. Journal of Business Ethics, 127, 525-536. https://doi.org/10.1007/s10551-014-2058-2
Stadler, K., Lonka, R., Moran, D., Pallas, G., & Wood, R. (2015). The Environmental Footprints Explorer—A Database for Global Sustainable Accounting. In EnviroInfo /ICT4S (2) . University of Copenhagen.
Thanasas, G. L., & Theodorakopoulos, L. (2023). Accounting in the Era of Big Data: Case Studies and Frameworks. Journal of Euro pean Economy, 22, 506-516. https://doi.org/10.35774/jee2023.04.506
Thanasas, G. L., Patra, E., & Lampropoulos, S. (2022). Corporate Social Responsibility and Environmental Accounting: How Do They Apply in Greece? Journal of European Economy, 21, 82-111. https://doi.org/10.35774/jee2022.01.082
Thanasas, G. L., Slimistinou, A., Kontogeorga, G., & Karapanagiotis, N. (2023). A Statistical Insight Analysis on How the Environmental Taxation Affects Green Growth in the Eu. In E. Karger, & A. Kostyuk (Eds.), Corporate Governance : An Interdisciplinary Outlo ok (pp. 51-53). Virtus Interpress. https://doi.org/10.22495/cgaiop10
Thanasas, G. L., Slimistinou, A., Kontogeorga, G., & Lampropoulos, S. (2023). Environmental Taxation as a Boost Mechanism for European Union Green Growth: The Greek Response. Risk Governance and Control: Financial Markets and Institutions, 13, 8-15. https://doi.org/10.22495/rgcv13i1p1
Thomson, I. (2010). Mapping the Terrain of Sustainability Accounting. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (pp. 38-55). Routledge.
Tiwari, K., & Khan, M. S. (2020). Sustainability Accounting and Reporting in the Industry 4.0. Journal of Cleaner Production, 258, Article ID: 120783. https://doi.org/10.1016/j.jclepro.2020.120783
Unerman, J., Bebbington, J., & O’Dwyer, B. (2010). Introduction to Sustainability Accounting and Accountability. In J. Unerman, J. Bebbington, & B. O’Dwyer (Eds.), Sustainability Accounting and Accountability (pp. 20-35). Routledge.
Uno, K., & Bartelmus, P. (2013). Environmental Accounting in Theory and Practice (Vol. 11). Springer Science & Business Media.
Yakhou, M., & Dorweiler, V. P. (2004). Environmental Accounting: An Essential Component of Business Strategy. Business Strategy and the Environment, 13, 65-77. https://doi.org/10.1002/bse.395
Zyznarska-Dworczak, B. (2019). The Impact of the Accountability on Accounting Development as the Essence of Sustainability Accounting. Problems of Management in the 21st Century, 14, 73-83. https://doi.org/10.33225/pmc/19.14.73
Zyznarska-Dworczak, B. (2020). Sustainability Accounting—Cognitive and Conceptual Approach. Sustainability, 12, Article No. 9936. https://doi.org/10.3390/su12239936