Indonesian Journal of Sustainability Accounting and Management
Scope & Guideline
Exploring the Frontiers of Sustainability Accounting
Introduction
Aims and Scopes
- Sustainability Accounting:
Focuses on the integration of sustainability metrics into accounting practices, examining how organizations report on environmental and social impacts alongside traditional financial metrics. - Corporate Social Responsibility (CSR):
Explores the role of CSR in enhancing firm reputation and performance, assessing how companies implement socially responsible practices and disclose their impact. - Environmental Performance:
Analyzes the relationship between corporate environmental initiatives and financial outcomes, highlighting the importance of sustainable practices in improving overall business performance. - Governance and Reporting Standards:
Investigates the effects of governance structures and reporting standards on sustainability disclosures, including the adoption of international frameworks and standards. - Green Marketing and Consumer Behavior:
Studies consumer responses to environmentally friendly products and practices, focusing on the role of trust and ethical considerations in influencing purchasing decisions. - Quantitative and Qualitative Research Methods:
Employs a mix of quantitative and qualitative methodologies, including bibliometric analyses, empirical studies, and case studies, to derive evidence-based insights.
Trending and Emerging
- Impact of Technology on Sustainability:
There is a growing interest in how technological advancements, such as digitalization and Industry 4.0, influence sustainability practices in accounting and management. - Interconnection of ESG Factors:
Research is increasingly examining the interconnectedness of Environmental, Social, and Governance (ESG) factors, emphasizing their collective impact on firm performance and stakeholder engagement. - Consumer Trust in Green Practices:
Studies focusing on consumer trust as a critical factor in the adoption of environmentally friendly products and services are emerging, highlighting the importance of trust in sustainability initiatives. - Holistic Approaches to Corporate Governance:
An interdisciplinary approach to corporate governance that incorporates sustainability principles is trending, with research exploring how governance mechanisms can support sustainable practices. - Sustainability in Emerging Markets:
There is a rising emphasis on sustainability issues within emerging economies, with studies focusing on the unique challenges and opportunities these contexts present for sustainable development.
Declining or Waning
- Traditional Financial Metrics:
As sustainability becomes increasingly prioritized, traditional financial metrics are receiving less attention in favor of integrated reporting that combines financial and non-financial indicators. - Sector-Specific Studies:
Research focusing solely on specific sectors without a sustainability lens appears to be diminishing, as the journal encourages broader interdisciplinary approaches. - Basic CSR Awareness:
The foundational discussions surrounding the awareness of CSR are being overshadowed by more advanced studies on its quantifiable impacts and strategic implementations. - Local Contexts without Global Perspectives:
There is a noticeable shift away from studies that examine local sustainability practices in isolation, with more emphasis being placed on comparative and global contexts. - Narrow Scope of Environmental Issues:
Research concentrating on isolated environmental issues without considering broader sustainability implications is declining, as interdisciplinary and comprehensive approaches gain traction.
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